I 
116TH CONGRESS 
2D SESSION 
H. R. 6219 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for telework, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 12, 2020 
Mr. SPANO (for himself and Mr. BUDD) 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 allow a 
credit against tax for telework, and for other purposes. 
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 ‘‘Safeguarding Ameri-
cans From Epidemics at Work Act of 2020’’ or ‘‘SAFE 
at Work Act of 2020’’. 
SEC. 2. CREDIT FOR TELEWORK. 
(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. TELEWORK CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.— 
‘‘(1) IN GENERAL.—For purposes of section 38, 
the telework credit for the taxable year is an amount 
equal to the product of— 
‘‘(A) $100, multiplied by 
‘‘(B) the number of qualified telework em-
ployees of the taxpayer in each month of the 
taxable year. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED TELEWORK EMPLOYEE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
telework employee’ means, for a month in the 
taxable year, an employee who teleworks not 
fewer than 12 regularly scheduled business days 
during such month. 
‘‘(B) SERVICE
REQUIREMENT.—An indi-
vidual shall be considered an employee for a 
month if such individual is an employee on the 
first day and last day of such month. 
‘‘(2) TELEWORK.—The term ‘telework’ means 
an arrangement under which an employee performs 
the duties and responsibilities of such employee’s 
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employment position, and other activities authorized 
by the employer, from a worksite approved by the 
employer other than the location from which the em-
ployee would otherwise work. 
‘‘(c) SPECIAL RULES.— 
‘‘(1) AGGREGATION.—All taxpayers which are 
treated as a single employer under subsections (a) 
and (b) of section 52 shall be treated as a single em-
ployer for purposes of this section. 
‘‘(2) DENIAL OF DOUBLE BENEFIT.—No deduc-
tion or credit shall be allowed under any other provi-
sion of this chapter with respect to the amount of 
the credit determined under this section. 
‘‘(d) TERMINATION.—This section shall not apply to 
taxable years beginning after December 31, 2021.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘plus’’ at the end of 
paragraph (32), by striking the period at the end of 
paragraph (33) and inserting ‘‘, plus’’, and by add-
ing at the end the following new paragraph: 
‘‘(34) the telework credit determined under sec-
tion 45U(a).’’. 
(2) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is 
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