,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ddcf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #d1 #bjbj,mr4   
,"y 7= himself & ,ms4 ,hassan7 introduc$
 ! foll[+ bill2 :i* 0 read twice &      
ref]r$ to ! ,committee on ,f9ance  ,a   
,,bill  ,to provide a tax cr$it =       
employ]s t provide remote "w equipm5t & 
s]vices to _! employees1 & = o!r        
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,assi/+ ,tea*]s & ,home    
,(fice ,mod]nization = ,employees ,act  
or ! ,,at ,,home ,act4  #b4 ,e/abli%m5t 
( tax cr$it = employ]s t provide remote 
"w equipm5t & s]vices to _! employees   
7a7 ,9 g5]al ,= purposes ( section #ch (
 ! ,int]nal ,rev5ue ,code ( #aihf1 9 !  
case ( an eligible entity1 ! ,,covid-#ai
 remote "w cr$it %all be treat$ z a     
cr$it li/$ at ! end ( subsection 7b7 (  
su* section4 ,= purposes ( ?is          
subsection1 ! ,,covid-#ai remote "w     
cr$it = any taxable ye> is an am\nt     
equal to #be p]c5t ( any qualifi$ remote
 "w exp5ses paid or incurr$ by !        

eligible entity dur+ su* taxable ye>4   
7b7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,eligible entity ,! t]m  
eligible entity means1 ) respect to any 
taxable ye>1 an employ] :i* has n m ?an 
#aej full-"t equival5t employees 7z     
def9$ 9 section #de,r7d77#b7 ( !        
,int]nal ,rev5ue ,code ( #aihf7 = su*   
taxable ye>4  7#b7 ,qualifi$ remote "w  
exp5se  7,a7 ,9 g5]al ,! t]m qualifi$   
remote "w exp5se means any exp5se paid  
or incurr$ by ! eligible entity-- 7i7 = 
purposes ( all[+ any employee ( su*     
entity to "w f a worksite o!r ?an a %>$ 
(fice space1 includ+ ! acquisition1     
implem5tation1 or o!r co/ associat$ ) ! 
addition ( any qualifi$ remote "w       
te*nology2  7ii7 :i* is necess>y to all[
 = cont9uation ( normal bus9ess         
functions ( su* entity2  7iii7 9        
response to ! virus ,,s>s-,co,v-#b or   
coronavirus disease #bjai 7,,covid-#ai71
 or any ,f$]al1 ,/ate1 or local         
regulation relat$ to ,,covid-#ai2 &     
7iv7 aft] ,febru>y #ae1 #bjbj1 & be=e   

,janu>y #a1 #bjba4  7,b7 ,exclusion (   
exi/+ qualifi$ remote "w te*nology ,!   
t]m qualifi$ remote "w exp5se %all n    
include any exp5se paid or incurr$ by ! 
eligible entity :i* relates to any      
qualifi$ remote "w te*nology :i* 0 plac$
 9 s]vice on or be=e ,febru>y #ae1      
#bjbj4  7,c7 ,employee ,= purposes (    
subp>agraph 7,a71 ! t]m employee %all   
include-- 7i7 any %>ehold] 9 a ,s       
corporation2 &  7ii7 any memb] ( a      
limit$ liability company4  7,d7         
,limitations ,! total am\nt ( qualifi$  
remote "w exp5ses :i* may be tak5 into  
acc\nt = purposes ( ?is section-- 7i7 ) 
respect to ! eligible entity = all      
taxable ye>s %all n exce$ #ej1jjj2 &    
7ii7 ) respect to any employee ( su*    
entity = all taxable ye>s %all n exce$  
#b1jjj4  7#c7 ,qualifi$ remote "w       
te*nology ,! t]m qualifi$ remote "w     
te*nology means any equipm5t 7includ+   
s(tw>e1 h>dw>e1 or product sy/ems71 :i* 
all[ normal bus9ess functions f a       
worksite o!r ?an a %>$ (fice space4  7c7

 ,aggregation rule ,all p]sons :i* are  
treat$ z a s+le employ] "u subsections  
7a7 & 7b7 ( section #eb ( ! ,int]nal    
,rev5ue ,code ( #aihf %all be treat$ z a
 s+le employ] = purposes ( ?is section4 
7d7 ,phase\t ( cr$it am\nt bas$ on numb]
 ( employees ,) respect to any taxable  
ye>1 ! am\nt ( ! cr$it all[$ "u         
subsection 7a7 7z det]m9$ )\t reg>d to  
?is subsection7 %all be r$uc$ 7b n bel[ 
z]o7 by an am\nt equal to ! product (-- 
7#a7 ! am\nt det]m9$ "u subsection 7a72 
&  7#b7 an am\nt equal to ! quoti5t     
obta9$ by divid+-- 7,a7 ! numb] (       
full-"t equival5t employees 7z def9$ 9  
section #de,r7d77#b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf7 ( ! eligible     
entity 9 excess ( #ajj = su* taxable    
ye>2 by  7,b7 #ej4  7e7 ,cr$it made     
available to tax exempt entities ,9 !   
case ( an eligible entity :i* is an     
organization describ$ 9 section #eja7;c7
 ( ! ,int]nal ,rev5ue ,code ( #aihf :i* 
is exempt f taxation "u section #eja7;a7
 ( su* ,code1 !re %all be treat$ z a    

cr$it all[able "u subp>t ,c ( "p ,,iv ( 
sub*apt] ,a ( *apt] #a ( su* ,code 7& n 
all[able "u subp>t ,d ( su* "p7 ! less] 
(-- 7#a7 ! am\nt ( ! cr$it det]m9$ "u   
subsection 7a7 7aft] application (      
subsection 7d77 ) respect to su* entity2
 or  7#b7 ! am\nt ( ! payroll taxes 7z  
def9$ 9 section #de,r7f77#c7 ( su*      
,code7 ( su* entity dur+ ! cal5d> ye> 9 
:i* ! taxable ye> beg9s4  7f7 ,d5ial (  
d\ble b5efit ,no d$uction %all be all[$ 
"u any provision ( *apt] #a ( ! ,int]nal
 ,rev5ue ,code ( #aihf ) respect to any 
am\nt tak5 9 acc\nt 9 det]m9+ ! cr$it   
all[$ to a taxpay] "u ?is section4  #c4 
,d$uction = individuals = remote "w     
exp5ses  7a7 ,9 g5]al ,section          
#fb7;a77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new subp>agraph3  7,f7 ,remote "w
 exp5ses  7i7 ,9 g5]al ,! d$uctions     
all[$ by section #afb :i* consi/ (      
exp5ses paid or incurr$ by ! taxpay]1 9 
connection ) ! p]=mance by him or h] (  
s]vices z an employee-- 7,i7 = purposes 

( all[+ su* taxpay] to "w f a worksite  
o!r ?an a %>$ (fice space1 includ+ !    
acquisition1 implem5tation1 or o!r co/  
associat$ ) ! addition ( any qualifi$   
remote "w te*nology1  7,,ii7 :i* is     
necess>y to all[ = cont9uation ( normal 
"w functions ( su* taxpay]1  7,,iii7 9  
response to ! virus ,,s>s-,co,v-#b or   
coronavirus disease #bjai 7,,covid-#ai71
 or any ,f$]al1 ,/ate1 or local         
regulation relat$ to ,,covid-#ai1 &     
7,,iv7 aft] ,febru>y #ae1 #bjbj1 & be=e 
,janu>y #a1 #bjba4  7ii7 ,eligible      
educator ,9 ! case ( an eligible        
educator1 ! d$uction all[$ "u clause 7i7
 %all include1 9 addition to any        
d$uction all[$ to su* educator "u       
subp>agraph 7,d71 any exp5se paid or    
incurr$ by su* educator-- 7,i7 aft] ,m>*
 #ae1 #bjbj1 & be=e ,janu>y #a1 #bjba1 &
  7,,ii7 :i* is describ$ 9 clause 7ii7 (
 su* subp>agraph4  7iii7 ,limitation ,! 
d$uction all[$ "u clause 7i7 %all n     
exce$ #aej = any taxable ye>4  7iv7     
,qualifi$ remote "w te*nology ,=        

purposes ( ?is subp>agraph1 ! t]m       
qualifi$ remote "w te*nology means any  
equipm5t 7includ+ s(tw>e1 h>dw>e1 or    
product sy/ems71 :i* all[ normal bus9ess
 functions f a worksite o!r ?an a %>$   
(fice space4  7v7 ,limitation bas$ on   
adju/$ gross income ,! am\nt ( !        
d$uction all[$ "u clause 7i7 7det]m9$   
)\t reg>d to ?is clause7 %all be r$uc$  
7b n bel[ z]o7 by #a p]c5t ( s mu* ( !  
taxpay]'s adju/$ gross income z exce$s--
 7,i7 #aej1jjj 9 ! case ( a jo9t return1
  7,,ii7 #aab1ejj 9 ! case ( a head (   
h\sehold1 &  7,,iii7 #ge1jjj 9 ! case ( 
a taxpay] n describ$ 9 subclause 7,i7 or
 7,,ii74  4  7b7 ,effective date ,!     
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4