AT HOME Act
Latest action · Aug 4, 2020 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedAug 4, 2020
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
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.
Cosponsors 1
Members who signed on, in the order they did. All signed on Aug 4, 2020.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-NH | Margaret Wood Hassan | Original | Aug 4, 2020 |
Actions 2
Everything that happened, newest first.
- Aug 4, 2020Introduced in Senate
- Aug 4, 2020Read twice and referred to the Committee on Finance.
Subjects
Assigned by the Library of Congress. Policy area: 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
- Taxation
- Teaching, teachers, curricula
Text 1
Each version as it was printed, newest first.
- Aug 4, 2020Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.
