US Congress Senate Bill 4436 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on August 4 2020 - 25% progression, died in committee
Action: 2020-08-04 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

Allows employers who have not more than 150 full-time employees a tax credit for 25% of their qualified remote work expenses. The bill defines qualified remote work expenses as expenses paid or incurred to allow employees to work from a worksite other than a shared office space, that are necessary to allow for continuation of normal business functions, are in response to COVID-19 (i.e., coronavirus disease 2019), and occur after February 15, 2020, and before January 1, 2021. The bill also extends such tax credit to tax-exempt entities. The bill also allows an income-based tax deduction for remote work expenses.

AT HOME Act Assisting Teachers and Home Office Modernization for Employees Act

Sen. Todd Young [R-IN]

Sen. Margaret Hassan [D-NH]

Date	Chamber	Action
2020-08-04	Senate	Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/116th-congress/senate-bill/4436/all-info
Text	https://www.congress.gov/116/bills/s4436/BILLS-116s4436is.pdf