,,ii  #aafth ,,congress  #b;d ,session  
,s4 #ciff  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #af1     
#bjbj,mr4 ,cruz introduced the following
 bill2 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-#ai to their employees4  #a4    
,short title ,this ,act may be cited as 
the ,work ,safe ,act4  #b4              
,establishment of tax credit for        
employee testing for ,,covid-#ai  7a7   
,in general ,for purposes of section #ch
 of the ,internal ,revenue ,code of     
#aihf1 the ,,covid-#ai employee testing 
credit shall be treated as a credit     
listed at the end of subsection 7b7 of  
such section4 ,for purposes of this     
subsection1 the ,,covid-#ai employee    
testing credit is an amount equal to the
 product of-- 7#a7 the number of        
qualified ,,covid-#ai tests administered
 to any employee of the taxpayer after  
the date of enactment of this ,act and  

before ,january #a1 #bjba2 and  7#b7 the
 applicable amount4  7b7 ,limitation    
,for purposes of paragraph 7#a7 of      
subsection 7a71 the credit allowed under
 such subsection shall not include any  
tests which are in excess of one        
qualified ,,covid-#ai test for each     
employee for every #b calendar weeks    
during calendar year #bjbj4  7c7        
,applicable amount ,for purposes of     
paragraph 7#b7 of subsection 7a71 the   
applicable amount shall be-- 7#a7 for   
any qualified ,,covid-#ai test          
administered to an employee during the  
month which includes the date of        
enactment of this ,act1 #cjj2  7#b7 for 
any such test administered to an        
employee during the month subsequent to 
the month described in paragraph 7#a71  
#bej2  7#c7 for any such test           
administered to an employee during the  
month subsequent to the month described 
in paragraph 7#b71 #bjj2 and  7#d7 for  
any such test administered to an        
employee during any month subsequent to 

the month described in paragraph 7#c71  
#aej4  7d7 ,qualified ,,covid-#ai test  
7#a7 ,in general ,for purposes of this  
section1 the term qualified ,,covid-#ai 
test means-- 7,a7 any diagnostic test   
for the detection of the virus          
,,sars-,co,v-#b or coronavirus disease  
#bjai 7,,covid-#ai72 or  7,b7 any       
serology test for the detection of      
antibodies to such virus1  which has    
been cleared or approved by the ,food   
and ,drug ,administration for such      
purpose and which satisfies the         
requirements under paragraph 7#b74  7#b7
 ,additional requirements ,the          
requirements described in this paragraph
 are that any test described in         
paragraph 7#a7-- 7,a7 is not provided to
 an employee after the date on which    
such employee has tested positive for   
the virus described in subparagraph 7,a7
 of such paragraph or the antibodies    
described in subparagraph 7,b7 of such  
paragraph2 and  7,b7 is provided to an  
employee who works within a ,state for  

which the ,centers for ,disease ,control
 and ,prevention has determined         
7pursuant to paragraph 7#c77 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 employee4  7#c7    
,information provided by ,,cdc  7,a7 ,in
 general ,the ,director of the ,centers 
for ,disease ,control and ,prevention   
shall disclose to the public1 in such   
manner as is determined appropriate by  
the ,director for carrying out the      
purposes of this section1 the weekly    
positive case rate for each ,state and  
for the ,united ,states for the most    
recently completed calendar week1 as    
determined based on the most recent data
 which is available4  7,b7 ,weekly      
positive case rate ,for purposes of this
 subsection1 the term weekly positive   
case rate means an amount equal to the  
quotient of-- 7i7 the number of tests   

described in paragraph 7#a77;,a7 which  
were administered during any calendar   
week to individuals who tested positive 
for the virus described in such         
paragraph2 and  7ii7 the total number of
 tests described in such paragraph which
 were administered during such week4    
7e7 ,allowance of deduction ,nothing in 
this section or the ,internal ,revenue  
,code of #aihf 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-#ai test which  
is taken into account under subsection  
7a74