Senate Bill 4436
116th Congress(2019-2020)
AT HOME Act
Introduced
Introduced in Senate on Aug 4, 2020
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
4436
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No Senate votes have been held for this bill.
Summary
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.
August 4, 2020
08/04/2020
Read twice and referred to the Committee on Finance.
08/04/2020
Introduced in Senate
Public Record
Record Updated
Jan 11, 2023 1:45:20 PM