Sen. Ted Cruz's (R-TX) Work Safe Act would provide tax credits to businesses that provide bi-weekly COVID-19 tests to employees in states where the infection rates are above the national average.
One in four adult workers are vulnerable to severe illness from COVID-19. A recent Kaiser Family Foundation analysis determined that over 90 million adults are at a greater risk of severe illness due to risk factors like diabetes, heart disease and obesity. As employers reopen, keeping workers healthy is top of mind.
The Act provides direct incentives to employers to implement testing programs as state and local governments continue to loosen lockdown restrictions and reopen the economy. The incentives are as follows:
- $300 credit per employee tested in the month the legislation is enacted.
- $250 credit per employee tested in the month after the legislation is enacted.
- $200 credit per employee tested two months after the legislation is enacted.
- $150 credit per employee tested the rest of 2020.
Outlook: This legislation comes after Sen Cruz introduced the Right to Test Act that gives states the authority to rapidly approve and distribute diagnostic tests during a public health emergency. As employers evaluate the safest way to reopen, access to tests and the cost of providing diagnostic testing has been of concern. If approved, these pieces of legislation could alleviate some of the burdens employers would face when implementing testing as part of their return to work strategy.