AGD send a letter of support to Senators Rob Portman (R-OH) and Kyrsten Sinema (D-AZ) on March 5 for their bipartisan legislation, the Healthy Workplaces Act (S.537). The bill would create a tax credit for qualified expenses that help prevent the spread of COVID-19 in the workplace.

The refundable tax credit against payroll taxes would be for 50% of the costs incurred (up to $1000 per employee) to help businesses cover the cost of:

• COVID-19 testing
• Cleaning, disinfecting, and air filtration solutions
• Personal protective equipment (PPE)
• Reconfiguring workspaces
• Employee training and certification
• Other expenses deemed necessary by federal agencies

The bill would also provide an income tax credit for expenditures made to reconfigure workspaces last year (Mar. 13, 2020 – Dec. 31, 2020), for up to 50% of the cost incurred up to $3,000/employee.

An identical version of the bipartisan legislation is expected to be introduced in the House in the coming weeks.

Impact on General Dentistry: AGD has been working with a broad coalition of trade associations and organizations to have this tax credit proposal advanced in Congress and advocate for its inclusion in future COVID-19 relief legislation. Many general dentists are incurring substantial costs related to implementing enhanced infection control measures to deliver care in a manner that provides the highest level of safety for patients, staff, and themselves. The cost associated with adopting these health and safety measures has a substantial financial impact on the many dental practices still facing lower-than-average patient volumes today.