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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (3)

Short Titles

Short Titles - Senate

Short Title(s) as Introduced

AT HOME Act
Assisting Teachers and Home Office Modernization for Employees Act

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to provide a tax credit for employers that provide remote work equipment and services to their employees, and for other purposes.


Actions Overview (1)

Date Actions Overview
08/04/2020Introduced in Senate

All Actions (1)

Date All Actions
08/04/2020Read twice and referred to the Committee on Finance.
Action By: Senate

Cosponsors (1)

* = Original cosponsor
CosponsorDate Cosponsored
Sen. Hassan, Margaret Wood [D-NH]* 08/04/2020

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Related Documents
Senate Finance08/04/2020 Referred to

No related bill information was received for S.4436.


Latest Summary (1)

There is one summary for S.4436. View summaries

Shown Here:
Introduced in Senate (08/04/2020)

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.