,i #aafth ,,congress #b;d ,session ,h4 ,r4 #fbai ,,in ,,the ,,house ,,of ,,representatives ,march #ab1 #bjbj,mr4 ,spano 7for himself and ,mr4 ,budd7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to allow a credit against tax for telework1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,safeguarding ,americans ,from ,epidemics at ,work ,act of #bjbj or ,,safe at ,work ,act of #bjbj4 #b4 ,credit for telework 7a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #de,u4 ,telework ,credit 7a7 ,allowance of credit 7#a7 ,in general ,for purposes of section #ch1 the telework credit for the taxable year is an amount equal to the product of-- 7,a7 #ajj1 multiplied by 7,b7 the number of qualified telework employees of the taxpayer in each month of the taxable year4 7b7 ,definitions ,for purposes of this section-- 7#a7 ,qualified telework employee 7,a7 ,in general ,the term qualified telework employee means1 for a month in the taxable year1 an employee who teleworks not fewer than #ab regularly scheduled business days during such month4 7,b7 ,service requirement ,an individual shall be considered an employee for a month if such individual is an employee on the first day and last day of such month4 7#b7 ,telework ,the term telework means an arrangement under which an employee performs the duties and responsibilities of such employee's employment position1 and other activities authorized by the employer1 from a worksite approved by the employer other than the location from which the employee would otherwise work4 7c7 ,special rules 7#a7 ,aggregation ,all taxpayers which are treated as a single employer under subsections 7a7 and 7b7 of section #eb shall be treated as a single employer for purposes of this section4 7#b7 ,denial of double benefit ,no deduction or credit shall be allowed under any other provision of this chapter with respect to the amount of the credit determined under this section4 7d7 ,termination ,this section shall not apply to taxable years beginning after ,december #ca1 #bjba4 4 7b7 ,conforming amendments 7#a7 ,section #ch7;b7 of the ,internal ,revenue ,code of #aihf is amended by striking plus at the end of paragraph 7#cb71 by striking the period at the end of paragraph 7#cc7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#cd7 the telework credit determined under section #de,u7a74 4 7#b7 ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by inserting after the item relating to section #de,t the following new item3 #de,u4 ,telework ,credit4 4 #c4 #b-percent floor on miscellaneous itemized deductions reinstated for certain years ,section #fg7;g7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7g7 ,suspension for certain taxable years ,notwithstanding subsection 7a71 no miscellaneous itemized deduction shall be allowed for any taxable year-- 7#a7 beginning after ,december #ca1 #bjag1 and before ,january #a1 #bjbj1 and 7#b7 beginning after ,december #ca1 #bjba1 and before ,january #a1 #bjbf4 4 #d4 ,overall limitation on itemized deductions reinstated for certain years ,section #fh7;f7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7f7 ,section shall not apply ,this section shall not apply to any taxable year-- 7#a7 beginning after ,december #ca1 #bjag1 and before ,january #a1 #bjbj1 and 7#b7 beginning after ,december #ca1 #bjba1 and before ,january #a1 #bjbf4 4 #e4 ,effective date ,the amendments made by this ,act shall apply to taxable years beginning after ,december #ca1 #bjai4