Title: SAFE at Work Act of 2020
Policy area: Taxation

Summary:
Safeguarding Americans From Epidemics at Work Act of 2020 or SAFE at Work Act of 2020
This bill allows employers a tax credit through 2021 for their employees who telework at least 12 regularly scheduled business days during a month. It also reinstates in 2020 and 2021 the 2% floor on miscellaneous itemized tax deductions and the overall limitation on itemized deductions.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6219 Introduced in House (IH)]

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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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Safeguarding Americans 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 subchapter A of chapter 1 
of the Internal Revenue Code of 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 employees 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 individual 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 employment position, and 
        other activities authorized by the employer, from a worksite 
        approved by the employer other than the location from which the 
        employee 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 employer for purposes of this 
        section.
            ``(2) Denial of double benefit.--No deduction or credit 
        shall be allowed under any other provision 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 adding at the end the following new 
        paragraph:
            ``(34) the telework credit determined under section 
        45U(a).''.
            (2) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 45T the following new item:

``45U. Telework Credit.''.

SEC. 3. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED DEDUCTIONS REINSTATED 
              FOR CERTAIN YEARS.

    Section 67(g) of the Internal Revenue Code of 1986 is amended to 
read as follows:
    ``(g) Suspension for Certain Taxable Years.--Notwithstanding 
subsection (a), no miscellaneous itemized deduction shall be allowed 
for any taxable year--
            ``(1) beginning after December 31, 2017, and before January 
        1, 2020, and
            ``(2) beginning after December 31, 2021, and before January 
        1, 2026.''.

SEC. 4. OVERALL LIMITATION ON ITEMIZED DEDUCTIONS REINSTATED FOR 
              CERTAIN YEARS.

    Section 68(f) of the Internal Revenue Code of 1986 is amended to 
read as follows:
    ``(f) Section Shall Not Apply.--This section shall not apply to any 
taxable year--
            ``(1) beginning after December 31, 2017, and before January 
        1, 2020, and
            ``(2) beginning after December 31, 2021, and before January 
        1, 2026.''.

SEC. 5. EFFECTIVE DATE.

    The amendments made by this Act shall apply to taxable years 
beginning after December 31, 2019.
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