(1) IN GENERAL.—The term ‘‘qualified work-
place reconfiguration expenses’’ means amounts paid 
or incurred by the employer to design and recon-
figure retail space, work areas, break areas, or other 
areas that employees or customers regularly use in 
the ordinary course of the employer’s trade or busi-
ness if such design and reconfiguration— 
(A) has a primary purpose of preventing 
the spread of COVID-19, 
(B) is with respect to an area that is lo-
cated in the United States and that is leased or 
owned by the employer, 
(C) is consistent with the purpose of the 
property immediately before the reconfigura-
tion, 
(D) is commensurate with the risks faced 
by the employees or customers or is consistent 
with recommendations made by the Centers for 
Disease Control and Prevention or the Occupa-
tional Safety and Health Administration, 
(E) is completed pursuant to a reconfig-
uration plan and no comparable reconfiguration 
plan was in place before March 13, 2020, and 
(F) is completed before January 1, 2021. 
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(2) REGULATIONS.—The Secretary shall pre-
scribe such regulations and other guidance as may 
be necessary or appropriate to carry out the pur-
poses of this subsection, including guidance defining 
primary purpose and reconfiguration plan. 
(e) QUALIFIED
WORKPLACE
TECHNOLOGY
EX-
PENSES.—For purposes of this section— 
(1) IN GENERAL.—The term ‘‘qualified work-
place technology expenses’’ means amounts paid or 
incurred by the employer for technology systems 
that employees or customers use in the ordinary 
course of the employer’s trade or business if such 
technology system— 
(A) has a primary purpose of preventing 
the spread of COVID-19, 
(B) is used for limiting physical contact 
between customers and employees in the United 
States, 
(C) is commensurate with the risks faced 
by the employees or customers or is consistent 
with recommendations made by the Centers for 
Disease Control and Prevention or the Occupa-
tional Safety and Health Administration, 
(D) is acquired by the taxpayer after 
March 12, 2020, and is not acquired pursuant 
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to a written binding contract entered into be-
fore such date, and 
(E) is placed in service by the taxpayer be-
fore January 1, 2021. 
(2) TECHNOLOGY SYSTEMS.—The term ‘‘tech-
nology systems’’ means computer software (as de-
fined in section 167(f)(1)) and qualified techno-
logical equipment (as defined in section 168(i)(2)). 
(3) REGULATIONS.—The Secretary shall pre-
scribe such regulations and other guidance as may 
be necessary or appropriate to carry out the pur-
poses of this subsection, including guidance defining 
primary purpose. 
(f) OTHER DEFINITIONS.—For purposes of this sec-
tion— 
(1) APPLICABLE
EMPLOYMENT
TAXES.—The 
term ‘‘applicable employment taxes’’ means the fol-
lowing: 
(A) The taxes imposed under section 
3111(a) of the Internal Revenue Code of 1986. 
(B) So much of the taxes imposed under 
section 3221(a) of such Code as are attrib-
utable to the rate in effect under section 
3111(a) of such Code. 
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(2) COVID-19.—Except where the context 
clearly indicates otherwise, any reference in this sec-
tion to COVID-19 shall be treated as including a 
reference to the virus which causes COVID-19. 
(3) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
(4) OTHER TERMS.—Any term used in this sec-
tion (other than subsection (b)(1)(B)) which is also 
used in chapter 21 or 22 of the Internal Revenue 
Code of 1986 shall have the same meaning as when 
used in such chapter. 
(g) CERTAIN GOVERNMENTAL EMPLOYERS.—This 
credit shall not apply to the Government of the United 
States, the government of any State or political subdivi-
sion thereof, or any agency or instrumentality of any of 
the foregoing. 
(h) SPECIAL RULES.— 
(1) AGGREGATION RULE.—All persons treated 
as a single employer under subsection (a) or (b) of 
section 52 of the Internal Revenue Code of 1986, or 
subsection (m) or (o) of section 414 of such Code, 
shall be treated as one employer for purposes of this 
section. 
(2) DENIAL OF DOUBLE BENEFIT.— 
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(A) IN
GENERAL.—Rules similar to the 
rules of paragraphs (1) and (2) of section 
280C(b) shall apply for purposes of this section. 
(B) EXPENSES NOT TAKEN INTO ACCOUNT 
MORE
THAN
ONCE.—Any qualified workplace 
reconfiguration expense or qualified workplace 
technology expense shall not be treated as a 
qualified employee protection expense and any 
qualified workplace technology expense shall not 
be treated as a qualified workplace reconfigura-
tion expense. 
(3) THIRD-PARTY PAYORS.—Any credit allowed 
under this section shall be treated as a credit de-
scribed in section 3511(d)(2) of such Code. 
(4) ELECTION NOT TO HAVE SECTION APPLY.— 
This section shall not apply with respect to any eligi-
ble employer for any calendar quarter if such em-
ployer elects (at such time and in such manner as 
the Secretary may prescribe) not to have this section 
apply. 
(i) TRANSFERS TO CERTAIN TRUST FUNDS.—There 
are hereby appropriated to the Federal Old-Age and Sur-
vivors Insurance Trust Fund and the Federal Disability 
Insurance Trust Fund established under section 201 of 
the Social Security Act (42 U.S.C. 401) and the Social 
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