,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fbai  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ab1 #bjbj,mr4   
,spano 7= himself & ,mr4 ,budd7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ a cr$it aga9/ tax 
= telework1 & = o!r purposes4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,safegu>d+ ,am]icans ,f ,epidemics at   
,"w ,act ( #bjbj or ,,safe at ,"w ,act (
 #bjbj4  #b4 ,cr$it = telework  7a7 ,9  
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new section3  #de,u4 ,telework   
,cr$it  7a7 ,all[ance ( cr$it  7#a7 ,9  
g5]al ,= purposes ( section #ch1 !      
telework cr$it = ! taxable ye> is an    
am\nt equal to ! product (-- 7,a7 #ajj1 
multipli$ by  7,b7 ! numb] ( qualifi$   
telework employees ( ! taxpay] 9 ea*    
mon? ( ! taxable ye>4  7b7 ,def9itions  
,= purposes ( ?is section-- 7#a7        

,qualifi$ telework employee  7,a7 ,9    
g5]al ,! t]m qualifi$ telework employee 
means1 = a mon? 9 ! taxable ye>1 an     
employee :o teleworks n few] ?an #ab    
regul>ly s*$ul$ bus9ess days dur+ su*   
mon?4  7,b7 ,s]vice requirem5t ,an      
individual %all be consid]$ an employee 
= a mon? if su* individual is an        
employee on ! fir/ day & la/ day ( su*  
mon?4  7#b7 ,telework ,! t]m telework   
means an arrangem5t "u :i* an employee  
p]=ms ! duties & responsibilities ( su* 
employee's employm5t position1 & o!r    
activities au?oriz$ by ! employ]1 f a   
worksite approv$ by ! employ] o!r ?an ! 
location f :i* ! employee w\ld o!rwise  
"w4  7c7 ,special rules  7#a7           
,aggregation ,all taxpay]s :i* are      
treat$ z a s+le employ] "u subsections  
7a7 & 7b7 ( section #eb %all be treat$ z
 a s+le employ] = purposes ( ?is        
section4  7#b7 ,d5ial ( d\ble b5efit ,no
 d$uction or cr$it %all be all[$ "u any 
o!r provision ( ?is *apt] ) respect to !
 am\nt ( ! cr$it det]m9$ "u ?is section4

  7d7 ,t]m9ation ,?is section %all n    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjba4  4  7b7 ,con=m+    
am5dm5ts  7#a7 ,section #ch7;b7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ plus at ! end ( p>agraph 7#cb71
 by /rik+ ! p]iod at ! end ( p>agraph   
7#cc7 & ins]t+ 1 plus1 & by add+ at !   
end ! foll[+ new p>agraph3  7#cd7 !     
telework cr$it det]m9$ "u section       
#de,u7a74  4  7#b7 ,! table ( sections =
 subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to section #de,t !   
foll[+ new item3  #de,u4 ,telework      
,cr$it4  4  #c4 #b-p]c5t floor on       
miscellane\s itemiz$ d$uctions re9/at$ =
 c]ta9 ye>s ,section #fg7;g7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7g7 ,susp5sion =     
c]ta9 taxable ye>s ,not)/&+ subsection  
7a71 no miscellane\s itemiz$ d$uction   
%all be all[$ = any taxable ye>-- 7#a7  
beg9n+ aft] ,decemb] #ca1 #bjag1 & be=e 
,janu>y #a1 #bjbj1 &  7#b7 beg9n+ aft]  

,decemb] #ca1 #bjba1 & be=e ,janu>y #a1 
#bjbf4  4  #d4 ,ov]all limitation on    
itemiz$ d$uctions re9/at$ = c]ta9 ye>s  
,section #fh7;f7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ to read z foll[s3
  7f7 ,section %all n apply ,?is section
 %all n apply to any taxable ye>-- 7#a7 
beg9n+ aft] ,decemb] #ca1 #bjag1 & be=e 
,janu>y #a1 #bjbj1 &  7#b7 beg9n+ aft]  
,decemb] #ca1 #bjba1 & be=e ,janu>y #a1 
#bjbf4  4  #e4 ,effective date ,!       
am5dm5ts made by ?is ,act %all apply to 
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4