[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3966 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 3966

To provide a tax credit to businesses that provide testing for COVID-19 
                          to their employees.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 16, 2020

   Mr. Cruz introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To provide a tax credit to businesses that provide testing for COVID-19 
                          to their employees.

    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 ``Work Safe Act''.

SEC. 2. ESTABLISHMENT OF TAX CREDIT FOR EMPLOYEE TESTING FOR COVID-19.

    (a) In General.--For purposes of section 38 of the Internal Revenue 
Code of 1986, the COVID-19 employee testing credit shall be treated as 
a credit listed at the end of subsection (b) of such section. For 
purposes of this subsection, the COVID-19 employee testing credit is an 
amount equal to the product of--
            (1) the number of qualified COVID-19 tests administered to 
        any employee of the taxpayer after the date of enactment of 
        this Act and before January 1, 2021; and
            (2) the applicable amount.
    (b) Limitation.--For purposes of paragraph (1) of subsection (a), 
the credit allowed under such subsection shall not include any tests 
which are in excess of one qualified COVID-19 test for each employee 
for every 2 calendar weeks during calendar year 2020.
    (c) Applicable Amount.--For purposes of paragraph (2) of subsection 
(a), the applicable amount shall be--
            (1) for any qualified COVID-19 test administered to an 
        employee during the month which includes the date of enactment 
        of this Act, $300;
            (2) for any such test administered to an employee during 
        the month subsequent to the month described in paragraph (1), 
        $250;
            (3) for any such test administered to an employee during 
        the month subsequent to the month described in paragraph (2), 
        $200; and
            (4) for any such test administered to an employee during 
        any month subsequent to the month described in paragraph (3), 
        $150.
    (d) Qualified COVID-19 Test.--
            (1) In general.--For purposes of this section, the term 
        ``qualified COVID-19 test'' means--
                    (A) any diagnostic test for the detection of the 
                virus SARS-CoV-2 or coronavirus disease 2019 (COVID-
                19); or
                    (B) any serology test for the detection of 
                antibodies to such virus,
        which has been cleared or approved by the Food and Drug 
        Administration for such purpose and which satisfies the 
        requirements under paragraph (2).
            (2) Additional requirements.--The requirements described in 
        this paragraph are that any test described in paragraph (1)--
                    (A) is not provided to an employee after the date 
                on which such employee has tested positive for the 
                virus described in subparagraph (A) of such paragraph 
                or the antibodies described in subparagraph (B) of such 
                paragraph; and
                    (B) is provided to an employee who works within a 
                State for which the Centers for Disease Control and 
                Prevention has determined (pursuant to paragraph (3)) 
                that the weekly positive case rate in such State is 
                higher than the weekly positive case rate for the 
                United States for the calendar week preceding the week 
                which includes the date on which such test was 
                administered to the employee.
            (3) Information provided by cdc.--
                    (A) In general.--The Director of the Centers for 
                Disease Control and Prevention shall disclose to the 
                public, in such manner as is determined appropriate by 
                the Director for carrying out the purposes of this 
                section, the weekly positive case rate for each State 
                and for the United States for the most recently 
                completed calendar week, as determined based on the 
                most recent data which is available.
                    (B) Weekly positive case rate.--For purposes of 
                this subsection, the term ``weekly positive case rate'' 
                means an amount equal to the quotient of--
                            (i) the number of tests described in 
                        paragraph (1)(A) which were administered during 
                        any calendar week to individuals who tested 
                        positive for the virus described in such 
                        paragraph; and
                            (ii) the total number of tests described in 
                        such paragraph which were administered during 
                        such week.
    (e) Allowance of Deduction.--Nothing in this section or the 
Internal Revenue Code of 1986 shall prohibit any deduction which is 
otherwise allowable with respect to any expense incurred by the 
taxpayer for the acquisition or purchase of any COVID-19 test which is 
taken into account under subsection (a).
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