S 4436 116th Congress Senate Taxation Business expenses Cardiovascular and respiratory health Computers and information technology Elementary and secondary education Emergency medical services and trauma care Employment taxes Income tax credits Income tax deductions Infectious and parasitic diseases School administration Small business Tax-exempt organizations Teaching, teachers, curricula

AT HOME Act

Introduced: August 4, 2020 Introduced by: Young, Todd Republican · Indiana See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Aug 4, 2020

Read twice and referred to the Committee on Finance.

Aug 4, 2020

Introduced in Senate

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Plain-English summary Congressional Research Service

Assisting Teachers and Home Office Modernization for Employees Act or the AT HOME Act

This bill allows employers who have not more than 150 full-time employees a tax credit for 25% of their qualified remote work expenses. The bill defines qualified remote work expenses as expenses paid or incurred to allow employees to work from a worksite other than a shared office space, that are necessary to allow for continuation of normal business functions, are in response to COVID-19 (i.e., coronavirus disease 2019), and occur after February 15, 2020, and before January 1, 2021. The bill also extends such tax credit to tax-exempt entities.

The bill also allows an income-based tax deduction for remote work expenses.

What's happening now August 4, 2020

Read twice and referred to the Committee on Finance.

Bill text 1 version