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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Mar 2, 2021.
Healthy Workplaces Act
This bill allows tax credits for employer expenses for protecting employees from COVID-19 (i.e., coronavirus disease 2019).
Specifically, the bill allows a credit against certain employment taxes equal to 50% of the sum of qualified employee protection expenses, workplace reconfiguration expenses, and education and training expenses paid by the employer during a calendar quarter.
The bill also allows a 50% income tax credit for qualified workplace reconfiguration expenses incurred by an employer in 2020. The bill defines qualified workplace reconfiguration expenses to include amounts paid by an employer to evaluate, design, and reconfigure retail space and employee work areas for the primary purpose of preventing the spread of COVID-19. The evaluation, design, and reconfiguration must be completed before January 1, 2022.