,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #gjgi ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,june #a1 #bjbj,mr4 ,la,hood 7= himself & ,mrs4 ,murphy ( ,florida7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide a tax cr$it to ensure t bus9esses are prop]ly clean$ & dis9fect$ :5 /ay-at-home re/rictions are lift$ & to help prev5t fur!r infections4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,clean ,/>t3 ,back to ,"w ,tax ,cr$it ,act4 #b4 ,clean ,/>t ,back ,to ,"w ,tax ,cr$it 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 ,clean ,/>t ,back ,to ,"w ,cr$it 7a7 ,all[ance ( cr$it ,= purposes ( section #ch1 ! clean />t back to "w cr$it det]m9$ "u ?is section = ! taxable ye> is an am\nt equal to #ej p]c5t ( ! am\nt paid by ! taxpay]-- 7#a7 9 c>ry+ on any trade or bus9ess = qualifi$ clean+ exp5ses dur+ su* ye>1 or 7#b7 ) respect to own+ or op]at+ comm]cial real e/ate4 7b7 ,maximum cr$it ,! cr$it det]m9$ "u ?is section = a taxpay] = a taxable ye> %all n exce$-- 7#a7 #be1jjj p] location1 & 7#b7 #bej1jjj p] entity4 7c7 ,def9ition & special rules ,= purposes ( ?is section-- 7#a7 ,qualifi$ clean+ exp5ses ,! t]m qualifi$ clean+ exp5ses includes am\nts paid or incurr$-- 7,a7 = clean+ s]vices1 :e!r provid$ by a clean+ s]vice provid] t employs work]s :o h receiv$ tra9+ & c]tification 9 clean+ or by an employee ( ! taxpay]1 7,b7 = clean+ products1 tools1 ma*9]y1 p]sonal protective equipm5t1 & o!r sanit>y relat$ equipm5t ne$$ to help ensure a safe & sanit>y environm5t1 & 7,c7 to obta9 a c]tification 9 clean+4 7#b7 ,exception ,! t]m qualifi$ clean+ exp5ses does n include ! co/ ( manufactur+1 produc+1 or import+ (1 or = ! acquisition = purposes ( resale (1 any product1 tool1 ma*9e or o!r sanit>y-relat$ equipm5t4 7#c7 ,tra9+ & c]tification 9 clean+ ,! t]m tra9+ & c]tification 9 clean+ means a tra9+ & c]tification program 9 cu/odial clean+ or clean+ managem5t provid$ by an entity t has demon/rat$ exp]tise 9 ! field ( clean+1 su* z a di/ributor ( clean+ products1 clean+ product manufactur]1 clean+ s]vice provid]1 accr$it$ tra9+ in/itution1 indu/ry-recogniz$ trade association1 or o!r non-pr(it entity4 7#d7 ,c]tification 9 clean+ ,! t]m c]tification 9 clean+ means an indu/ry-recogniz$ c]tificate 9 cu/odial clean+ or clean+ managem5t provid$ by an entity t has demon/rat$ exp]tise 9 ! field ( clean+ su* z a di/ributor ( clean+ products1 clean+ product manufactur]1 clean+ s]vice provid]1 accr$it$ tra9+ in/itution1 indu/ry-recogniz$ trade association or o!r non-pr(it entity4 7#e7 ,relat$ p]sons 7,a7 ,9 g5]al ,! taxpay] & all p]sons relat$ to ! taxpay] %all be treat$ z "o p]son4 7,b7 ,relation%ip te/ ,a p]son is relat$ to ! taxpay] if ! p]son be>s a relation%ip to ! taxpay] specifi$ 9 section #bfg7;b7 or #gjg7;b77#a71 or ! p]son & ! taxpay] are engag$ 9 trades or bus9esses "u common control 7)9 ! mean+ ( subsections 7a7 & 7b7 ( section #eb74 7d7 ,d5ial ( d\ble b5efit ,no d$uction %all be all[$ "u ?is *apt] = any am\nt tak5 into acc\nt 9 det]m9+ ! cr$it "u ?is section4 7e7 ,t]m9ation ,?is section %all n apply to exp5ses paid or incurr$ aft] ,m>* #ca1 #bjba4 4 7b7 ,cr$it made "p ( g5]al bus9ess cr$it ,subsection 7b7 ( section #ch ( su* ,code 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 ! clean />t back to "w cr$it det]m9$ "u section #de,u4 4 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #de,u4 ,clean ,/>t ,back ,to ,"w ,cr$it4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to exp5ses made or incurr$ aft] ,decemb] #ca1 #bjai1 9 taxable ye>s end+ aft] su* date4