Assisting Teachers and Home Office Modernization for Employees Act

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.