On September 16, the Businesses Preparing for a Better Tomorrow Act (H.R. 8260) was introduced by Rep. Pete Olson (R-TX) to help employers combat the spread of COVID-19 by providing tax incentives for qualified employee training on best practices to reduce the spread of COVID-19. 

Qualified workplace training expenses are defined in the bill as amounts paid or incurred by the employer for education and training with respect to industry best practices that ensure:

• the health and safety of employees in the workplace with respect to COVID–19, and
• the prevention of the spread of COVID–19 in the workplace

H.R. 8260 is one of several bills that are advancing the idea of of a "Healthy Workplace Tax Credit," such as H.R.7615/S.4214 from Rep. Tom Rice (R-SC) and Senator Rob Portman (R-OH). These pieces of legislation would provide payroll tax credits for certain qualified workplace expenses to help curb the spread of COVID-19. AGD is working with a coalition of stakeholders, including ISSA, the Worldwide Cleaning Industry Association, to have "Healthy Workplace Tax Credit" provisions included in any future COVID-19 relief package.

Impact on General Dentistry: Costs related to acquiring the PPE and maintaining the highest standard of safety are placing a substantial strain on the financial health of practices. A tax credit to help offset these costs would be a considerable line of support to many dentists seeking to reduce the risk of COVID-19 transmission in the dental practice setting.