I 

116TH CONGRESS 

2D SESSION H. R. 7079 

To amend the Internal Revenue Code of 1986 to provide a tax credit to 

ensure that businesses are properly cleaned and disinfected when ‘‘stayat-home’’ restrictions are lifted and to help prevent further infections. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 1, 2020 

Mr. LAHOOD (for himself and Mrs. MURPHY of Florida) introduced the 

following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a tax credit to ensure that businesses are properly 

cleaned and disinfected when ‘‘stay-at-home’’ restrictions 

are lifted and to help prevent further infections. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Clean Start: Back to 

5 Work Tax Credit Act’’. 

6 SEC. 2. CLEAN START BACK TO WORK TAX CREDIT. 

7 (a) IN GENERAL.—Subpart D of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by adding at the end the following new 

2 section: 

3 ‘‘SEC. 45U. CLEAN START BACK TO WORK CREDIT. 

4 ‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec5 tion 38, the clean start back to work credit determined 

6 under this section for the taxable year is an amount equal 

7 to 50 percent of the amount paid by the taxpayer— 

8 ‘‘(1) in carrying on any trade or business for 

9 qualified cleaning expenses during such year, or 

10 ‘‘(2) with respect to owning or operating com11 mercial real estate. 

12 ‘‘(b) MAXIMUM CREDIT.—The credit determined 

13 under this section for a taxpayer for a taxable year shall 

14 not exceed— 

15 ‘‘(1) $25,000 per location, and 

16 ‘‘(2) $250,000 per entity. 

17 ‘‘(c) DEFINITION AND SPECIAL RULES.—For pur18 poses of this section— 

19 ‘‘(1) QUALIFIED CLEANING EXPENSES.—The 

20 term ‘qualified cleaning expenses’ includes amounts 

21 paid or incurred— 

22 ‘‘(A) for cleaning services, whether pro23 vided by a cleaning service provider that em24 ploys workers who have received training and 


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1 certification in cleaning or by an employee of 

2 the taxpayer, 

3 ‘‘(B) for cleaning products, tools, machin4 ery, personal protective equipment, and other 

5 sanitary related equipment needed to help en6 sure a safe and sanitary environment, and 

7 ‘‘(C) to obtain a certification in cleaning. 

8 ‘‘(2) EXCEPTION.—The term ‘qualified cleaning 

9 expenses’ does not include the cost of manufac10 turing, producing, or importing of, or for the acqui11 sition for purposes of resale of, any product, tool, 

12 machine or other sanitary-related equipment. 

13 ‘‘(3) TRAINING AND CERTIFICATION IN CLEAN14 ING.—The term ‘training and certification in clean15 ing’ means a training and certification program in 

16 custodial cleaning or cleaning management provided 

17 by an entity that has demonstrated expertise in the 

18 field of cleaning, such as a distributor of cleaning 

19 products, cleaning product manufacturer, cleaning 

20 service provider, accredited training institution, in21 dustry-recognized trade association, or other non22 profit entity. 

23 ‘‘(4) CERTIFICATION IN CLEANING.—The term 

24 ‘certification in cleaning’ means an industry-recog25 nized certificate in custodial cleaning or cleaning 


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1 management provided by an entity that has dem2 onstrated expertise in the field of cleaning such as 

3 a distributor of cleaning products, cleaning product 

4 manufacturer, cleaning service provider, accredited 

5 training institution, industry-recognized trade asso6 ciation or other non-profit entity. 

7 ‘‘(5) RELATED PERSONS.— 

8 ‘‘(A) IN GENERAL.—The taxpayer and all 

9 persons related to the taxpayer shall be treated 

10 as one person. 

11 ‘‘(B) RELATIONSHIP TEST.—A person is 

12 related to the taxpayer if the person bears a re13 lationship to the taxpayer specified in section 

14 267(b) or 707(b)(1), or the person and the tax15 payer are engaged in trades or businesses under 

16 common control (within the meaning of sub17 sections (a) and (b) of section 52). 

18 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 

19 shall be allowed under this chapter for any amount taken 

20 into account in determining the credit under this section. 

21 ‘‘(e) TERMINATION.—This section shall not apply to 

22 expenses paid or incurred after March 31, 2021.’’. 

23 (b) CREDIT MADE PART OF GENERAL BUSINESS

24 CREDIT.—Subsection (b) of section 38 of such Code is 

25 amended by striking ‘‘plus’’ at the end of paragraph (32), 


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1 by striking the period at the end of paragraph (33) and 

2 inserting ‘‘, plus’’, and by adding at the end the following 

3 new paragraph: 

4 ‘‘(34) the clean start back to work credit deter5 mined under section 45U.’’. 

6 (c) CLERICAL AMENDMENT.—The table of sections 

7 for subpart D of part IV of subchapter A of chapter 1 

8 is amended by adding at the end the following new item: 

‘‘Sec. 45U. Clean Start Back To Work Credit.’’. 

9 (d) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to expenses made or incurred after 

11 December 31, 2019, in taxable years ending after such 

12 date. 

Æ 


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