,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #gjgi  ,,in ,,the ,,house ,,of  
,,representatives  ,june #a1 #bjbj,mr4  
,la,hood 7for himself and ,mrs4 ,murphy 
of ,florida7 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 provide a tax credit 
to ensure that businesses are properly  
cleaned and disinfected when            
stay-at-home restrictions are lifted and
 to help prevent further infections4    
#a4 ,short title ,this ,act may be cited
 as the ,clean ,start3 ,back to ,work   
,tax ,credit ,act4  #b4 ,clean ,start   
,back ,to ,work ,tax ,credit  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 ,clean   
,start ,back ,to ,work ,credit  7a7     
,allowance of credit ,for purposes of   
section #ch1 the clean start back to    

work credit determined under this       
section for the taxable year is an      
amount equal to #ej percent of the      
amount paid by the taxpayer-- 7#a7 in   
carrying on any trade or business for   
qualified cleaning expenses during such 
year1 or  7#b7 with respect to owning or
 operating commercial real estate4  7b7 
,maximum credit ,the credit determined  
under this section for a taxpayer for a 
taxable year shall not exceed-- 7#a7    
#be1jjj per location1 and  7#b7 #bej1jjj
 per entity4  7c7 ,definition and       
special rules ,for purposes of this     
section-- 7#a7 ,qualified cleaning      
expenses ,the term qualified cleaning   
expenses includes amounts paid or       
incurred-- 7,a7 for cleaning services1  
whether provided by a cleaning service  
provider that employs workers who have  
received training and certification in  
cleaning or by an employee of the       
taxpayer1  7,b7 for cleaning products1  
tools1 machinery1 personal protective   
equipment1 and other sanitary related   

equipment needed to help ensure a safe  
and sanitary environment1 and  7,c7 to  
obtain a certification in cleaning4     
7#b7 ,exception ,the term qualified     
cleaning expenses does not include the  
cost of manufacturing1 producing1 or    
importing of1 or for the acquisition for
 purposes of resale of1 any product1    
tool1 machine or other sanitary-related 
equipment4  7#c7 ,training and          
certification in cleaning ,the term     
training and certification in cleaning  
means a training and certification      
program in custodial cleaning or        
cleaning management provided by an      
entity that has demonstrated expertise  
in the field of cleaning1 such as a     
distributor of cleaning products1       
cleaning product manufacturer1 cleaning 
service provider1 accredited training   
institution1 industry-recognized trade  
association1 or other non-profit entity4
  7#d7 ,certification in cleaning ,the  
term certification in cleaning means an 
industry-recognized certificate in      

custodial cleaning or cleaning          
management provided by an entity that   
has demonstrated expertise in the field 
of cleaning such as a distributor of    
cleaning products1 cleaning product     
manufacturer1 cleaning service provider1
 accredited training institution1       
industry-recognized trade association or
 other non-profit entity4  7#e7 ,related
 persons  7,a7 ,in general ,the taxpayer
 and all persons related to the taxpayer
 shall be treated as one person4  7,b7  
,relationship test ,a person is related 
to the taxpayer if the person bears a   
relationship to the taxpayer specified  
in section #bfg7;b7 or #gjg7;b77#a71 or 
the person and the taxpayer are engaged 
in trades or businesses under common    
control 7within the meaning of          
subsections 7a7 and 7b7 of section #eb74
  7d7 ,denial of double benefit ,no     
deduction shall be allowed under this   
chapter for any amount taken into       
account in determining the credit under 
this section4  7e7 ,termination ,this   

section shall not apply to expenses paid
 or incurred after ,march #ca1 #bjba4  4
  7b7 ,credit made part of general      
business credit ,subsection 7b7 of      
section #ch of such ,code 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     
clean start back to work credit         
determined under section #de,u4  4  7c7 
,clerical amendment ,the table of       
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a is amended  
by adding at the end the following new  
item3  ,sec4 #de,u4 ,clean ,start ,back 
,to ,work ,credit4  4  7d7 ,effective   
date ,the amendments made by this       
section shall apply to expenses made or 
incurred after ,december #ca1 #bjai1 in 
taxable years ending after such date4