AT HOME Act

2020-08-04

Introduced in Senate

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.

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