PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in Senate · 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.
People & committees
Sen. Portman, Rob [R-OH] · R–OH
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Jan 10, 2026. Consult Congress.gov for the current record.
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