Sec. 101. Establishment of tax credit for employee testing for COVID–19
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/bill/116/s/4537/is/section-101·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of section 38 of the Internal Revenue Code of 1986, the COVID–19 employee testing credit shall be treated as a credit listed at the end of subsection
(b)of such section. For purposes of this subsection, the COVID–19 employee testing credit is an amount equal to the product of— the number of qualified COVID–19 tests administered to any employee of the taxpayer after the date of enactment of this Act and before January 1, 2021; and $150. For purposes of paragraph
(1)of subsection (a), the credit allowed under such subsection shall not include any tests which are in excess of one qualified COVID–19 test for each employee for every 2 calendar weeks during calendar year 2020. For purposes of this section, the term qualified COVID–19 test means— any diagnostic test for the detection of the virus SARS–CoV–2 or coronavirus disease 2019 (COVID–19); or any serology test for the detection of antibodies to such virus, which has been cleared or approved by the Food and Drug Administration or by the public health department of a State (or such other State entity as designated by the governor of the State) for such purpose and which is not provided to an employee after the date on which such employee has tested positive for the virus described in subparagraph
(A)or the antibodies described in subparagraph (B). For purposes of this section— 19 References to COVID–19 include a reference to any other coronavirus with pandemic potential. The terms employee and employer have the respective meanings given such terms in section 101 of the Americans with Disabilities Act of 1990 ( 42 U.S.C. 12111 ). A qualified COVID–19 test shall be considered to be a medical examination that is job-related and consistent with business necessity, for purposes of section 102(d) of the Americans with Disabilities Act of 1990 ( 42 U.S.C. 12112(d) ). It shall not be unlawful under section 102(a) of such Act ( 42 U.S.C. 12112(d) ) for an employer to require such a test of an employee. Nothing in this section or the Internal Revenue Code of 1986 shall prohibit any deduction which is otherwise allowable with respect to any expense incurred by the taxpayer for the acquisition or purchase of any COVID–19 test which is taken into account under subsection (a).
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