S. 4436 · 116th Congress
AT HOME Act
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Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
YoungSponsor1 cosponsor · 1 D
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Assisting Teachers and Home Office Modernization for Employees Act or the AT HOME Act
What it does: CRS summary · Introduced in Senate · Aug 4, 2020
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: AT HOME Act
Also known as: Assisting Teachers and Home Office Modernization for Employees Act
Latest action (Aug 4, 2020): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Aug 4, 2020
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.