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Tax Credits for Businesses Implementing COVID-19 Workplace Safety Measures.

This Act establishes temporary payroll tax credits for employers who incur costs to protect their employees and customers from COVID-19. This provides a financial incentive for businesses to invest in safer workplaces, including employee testing, protective equipment, improved ventilation, and office reconfiguration. Citizens can expect their workplaces to be safer due to these financial incentives for employers.
Key points
Employers can recover 50% of costs spent on COVID-19 safety measures, such as testing, masks, disinfectants, and systems to improve indoor air quality.
The tax credit also covers expenses for reconfiguring the workplace (e.g., installing barriers, changing layouts) and training employees on new safety procedures.
The amount of the credit is capped based on the number of employees, and any excess credit beyond the employer's tax liability may be refunded.
The credits apply primarily to expenses incurred from the beginning of 2021 through the end of 2021, with a separate credit for 2020 workplace reconfiguration.
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Additional Information
Print number: 117_HR_1944
Sponsor: Rep. Rice, Tom [R-SC-7]
Process start date: 2021-03-16
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OFFICIAL LEGAL TITLE

Healthy Workplaces Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_1944.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-03-16.

What are the main provisions?

Key points include:

  • Employers can recover 50% of costs spent on COVID-19 safety measures, such as testing, masks, disinfectants, and systems to improve indoor air quality.
  • The tax credit also covers expenses for reconfiguring the workplace (e.g., installing barriers, changing layouts) and training employees on new safety procedures.
  • The amount of the credit is capped based on the number of employees, and any excess credit beyond the employer's tax liability may be refunded.
  • The credits apply primarily to expenses incurred from the beginning of 2021 through the end of 2021, with a separate credit for 2020 workplace reconfiguration.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Rice, Tom [R-SC-7].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

CATEGORIES

Taxes Labor