,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ciff  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #af1 #bjbj,mr4   
,cruz introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to provide a tax   
cr$it to bus9esses t provide te/+ =     
,,covid-#ai to _! employees4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,"w     
,safe ,act4  #b4 ,e/abli%m5t ( tax cr$it
 = employee te/+ = ,,covid-#ai  7a7 ,9  
g5]al ,= purposes ( section #ch ( !     
,int]nal ,rev5ue ,code ( #aihf1 !       
,,covid-#ai employee te/+ cr$it %all be 
treat$ z a cr$it li/$ at ! end (        
subsection 7b7 ( su* section4 ,=        
purposes ( ?is subsection1 ! ,,covid-#ai
 employee te/+ cr$it is an am\nt equal  
to ! product (-- 7#a7 ! numb] ( qualifi$
 ,,covid-#ai te/s adm9i/]$ to any       
employee ( ! taxpay] aft] ! date (      
enactm5t ( ?is ,act & be=e ,janu>y #a1  
#bjba2 &  7#b7 ! applicable am\nt4  7b7 
,limitation ,= purposes ( p>agraph 7#a7 
( subsection 7a71 ! cr$it all[$ "u su*  

subsection %all n include any te/s :i*  
are 9 excess ( "o qualifi$ ,,covid-#ai  
te/ = ea* employee = e #b cal5d> weeks  
dur+ cal5d> ye> #bjbj4  7c7 ,applicable 
am\nt ,= purposes ( p>agraph 7#b7 (     
subsection 7a71 ! applicable am\nt %all 
be-- 7#a7 = any qualifi$ ,,covid-#ai te/
 adm9i/]$ to an employee dur+ ! mon? :i*
 includes ! date ( enactm5t ( ?is ,act1 
#cjj2  7#b7 = any su* te/ adm9i/]$ to an
 employee dur+ ! mon? subsequ5t to !    
mon? describ$ 9 p>agraph 7#a71 #bej2    
7#c7 = any su* te/ adm9i/]$ to an       
employee dur+ ! mon? subsequ5t to ! mon?
 describ$ 9 p>agraph 7#b71 #bjj2 &  7#d7
 = any su* te/ adm9i/]$ to an employee  
dur+ any mon? subsequ5t to ! mon?       
describ$ 9 p>agraph 7#c71 #aej4  7d7    
,qualifi$ ,,covid-#ai te/  7#a7 ,9 g5]al
 ,= purposes ( ?is section1 ! t]m       
qualifi$ ,,covid-#ai te/ means-- 7,a7   
any diagno/ic te/ = ! detection ( !     
virus ,,s>s-,co,v-#b or coronavirus     
disease #bjai 7,,covid-#ai72 or  7,b7   
any s]ology te/ = ! detection (         

antibodies to su* virus1  :i* has be5   
cle>$ or approv$ by ! ,food & ,drug     
,adm9i/ration = su* purpose & :i*       
satisfies ! requirem5ts "u p>agraph     
7#b74  7#b7 ,additional requirem5ts ,!  
requirem5ts describ$ 9 ?is p>agraph are 
t any te/ describ$ 9 p>agraph 7#a7--    
7,a7 is n provid$ to an employee aft] ! 
date on :i* su* employee has te/$       
positive = ! virus describ$ 9           
subp>agraph 7,a7 ( su* p>agraph or !    
antibodies describ$ 9 subp>agraph 7,b7 (
 su* p>agraph2 &  7,b7 is provid$ to an 
employee :o works )9 a ,/ate = :i* !    
,c5t]s = ,disease ,control & ,prev5tion 
has det]m9$ 7pursuant to p>agraph 7#c77 
t ! weekly positive case rate 9 su*     
,/ate is high] ?an ! weekly positive    
case rate = ! ,unit$ ,/ates = ! cal5d>  
week prec$+ ! week :i* includes ! date  
on :i* su* te/ 0 adm9i/]$ to ! employee4
  7#c7 ,in=mation provid$ by ,,cdc  7,a7
 ,9 g5]al ,! ,director ( ! ,c5t]s =     
,disease ,control & ,prev5tion %all     
disclose to ! public1 9 su* mann] z is  

det]m9$ appropriate by ! ,director =    
c>ry+ out ! purposes ( ?is section1 !   
weekly positive case rate = ea* ,/ate & 
= ! ,unit$ ,/ates = ! mo/ rec5tly       
complet$ cal5d> week1 z det]m9$ bas$ on 
! mo/ rec5t data :i* is available4  7,b7
 ,weekly positive case rate ,= purposes 
( ?is subsection1 ! t]m weekly positive 
case rate means an am\nt equal to !     
quoti5t (-- 7i7 ! numb] ( te/s describ$ 
9 p>agraph 7#a77;,a7 :i* 7 adm9i/]$ dur+
 any cal5d> week to individuals :o te/$ 
positive = ! virus describ$ 9 su*       
p>agraph2 &  7ii7 ! total numb] ( te/s  
describ$ 9 su* p>agraph :i* 7 adm9i/]$  
dur+ su* week4  7e7 ,all[ance ( d$uction
 ,no?+ 9 ?is section or ! ,int]nal      
,rev5ue ,code ( #aihf %all prohibit any 
d$uction :i* is o!rwise all[able )      
respect to any exp5se incurr$ by !      
taxpay] = ! acquisition or pur*ase ( any
 ,,covid-#ai te/ :i* is tak5 into acc\nt
 "u subsection 7a74