3.0.0 4436 2023-01-11T13:45:20Z 2023-01-11T13:45:20Z Senate S 2020-08-04 116 ssfi00 Finance Committee Senate Standing Referred to 2020-08-04T22:51:36Z 2020-08-04 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2020-08-04 Introduced in Senate IntroReferral 10000 9 Library of Congress Y000064 Sen. Young, Todd [R-IN] Todd Young R IN C. N H001076 Sen. Hassan, Margaret Wood [D-NH] Maggie Hassan D NH 2020-08-04 True Taxation Business expenses Cardiovascular and respiratory health Computers and information technology Elementary and secondary education Emergency medical services and trauma care Employment taxes Income tax credits Income tax deductions Infectious and parasitic diseases School administration Small business Tax-exempt organizations Teaching, teachers, curricula Taxation 00 2020-08-04 Introduced in Senate 2020-09-23T18:41:41Z Assisting Teachers and Home Office Modernization for Employees Act or the AT HOME Act

This bill 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 Display Title AT HOME Act Short Title(s) as Introduced AT HOME Act Introduced in Senate IS Short Title(s) as Introduced Assisting Teachers and Home Office Modernization for Employees Act Introduced in Senate IS Official Title as Introduced A bill to provide a tax credit for employers that provide remote work equipment and services to their employees, and for other purposes. Introduced in Senate IS Introduced in Senate 2020-08-04T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116s4436is/xml/BILLS-116s4436is.xml 2020-08-04 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.