Clean Start: Back to Work Tax Credit Act

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 1. Short title This Act may be cited as the Clean Start: Back to Work Tax Credit Act 2. Clean Start Back To Work Tax Credit (a) In general Subpart D of part IV of subchapter A of chapter 1 45U. Clean Start Back To Work Credit (a) Allowance of credit For purposes of section 38, the clean start back to work credit determined under this section for the taxable year is an amount equal to 50 percent of the amount paid by the taxpayer— (1) in carrying on any trade or business for qualified cleaning expenses during such year, or (2) with respect to owning or operating commercial real estate. (b) Maximum credit The credit determined under this section for a taxpayer for a taxable year shall not exceed— (1) $25,000 per location, and (2) $250,000 per entity. (c) Definition and special rules For purposes of this section— (1) Qualified cleaning expenses The term qualified cleaning expenses (A) for cleaning services, whether provided by a cleaning service provider that employs workers who have received training and certification in cleaning or by an employee of the taxpayer, (B) for cleaning products, tools, machinery, personal protective equipment, and other sanitary related equipment needed to help ensure a safe and sanitary environment, and (C) to obtain a certification in cleaning. (2) Exception The term qualified cleaning expenses (3) Training and certification in cleaning The term training and certification in cleaning (4) Certification in cleaning The term certification in cleaning (5) Related persons (A) In general The taxpayer and all persons related to the taxpayer shall be treated as one person. (B) Relationship test A person is related to the taxpayer if the person bears a relationship to the taxpayer specified in section 267(b) or 707(b)(1), or the person and the taxpayer are engaged in trades or businesses under common control (within the meaning of subsections (a) and (b) of section 52). (d) Denial of double benefit No deduction shall be allowed under this chapter for any amount taken into account in determining the credit under this section. (e) Termination This section shall not apply to expenses paid or incurred after March 31, 2021. . (b) Credit made part of general business credit Subsection (b) of section 38 of such Code is amended by striking plus , plus (34) the clean start back to work credit determined under section 45U. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: Sec. 45U. Clean Start Back To Work Credit. . (d) Effective date The amendments made by this section shall apply to expenses made or incurred after December 31, 2019, in taxable years ending after such date.

Summary: Clean Start: Back to Work Tax Credit Act This bill allows business taxpayers a tax credit for 50% of their qualified clearing expenses in carrying on any trade or business, or with respect to owning or operating commercial real estate through March 31, 2021 (clean start back to work credit). The bill defines qualified cleaning expenses as amounts paid for cleaning services and products, tools, machinery, personal protective equipment, and other sanitary-related equipment needed to help ensure a safe and sanitary environment, and to obtain a certification in cleaning. Such expenses do not include the cost of manufacturing, producing, or importing such items, or their acquisition for resale purposes.