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 ‘‘stay- 
at-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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Clean Start: Back to 
Work Tax Credit Act’’. 
SEC. 2. CLEAN START BACK TO WORK TAX CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45U. CLEAN START BACK TO WORK CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 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 com-
mercial 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 pur-
poses of this section— 
‘‘(1) QUALIFIED
CLEANING
EXPENSES.—The 
term ‘qualified cleaning expenses’ includes amounts 
paid or incurred— 
‘‘(A) for cleaning services, whether pro-
vided by a cleaning service provider that em-
ploys workers who have received training and 
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certification in cleaning or by an employee of 
the taxpayer, 
‘‘(B) for cleaning products, tools, machin-
ery, personal protective equipment, and other 
sanitary related equipment needed to help en-
sure a safe and sanitary environment, and 
‘‘(C) to obtain a certification in cleaning. 
‘‘(2) EXCEPTION.—The term ‘qualified cleaning 
expenses’ does not include the cost of manufac-
turing, producing, or importing of, or for the acqui-
sition for purposes of resale of, any product, tool, 
machine or other sanitary-related equipment. 
‘‘(3) TRAINING AND CERTIFICATION IN CLEAN-
ING.—The term ‘training and certification in clean-
ing’ means a training and certification program in 
custodial cleaning or cleaning management provided 
by an entity that has demonstrated expertise in the 
field of cleaning, such as a distributor of cleaning 
products, cleaning product manufacturer, cleaning 
service provider, accredited training institution, in-
dustry-recognized trade association, or other non- 
profit entity. 
‘‘(4) CERTIFICATION IN CLEANING.—The term 
‘certification in cleaning’ means an industry-recog-
nized certificate in custodial cleaning or cleaning 
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