of COVID-19, (B) is with respect to an area that is located in the United States and that is leased or owned by the employer, (C) is consistent with the purpose of the property immediately before the reconfiguration, (D) is commensurate with the risks faced by the employees or customers or is consistent with recommendations made by the Centers for Disease Control and Prevention or the Occupational Safety and Health Administration, (E) is completed pursuant to a reconfiguration plan and no comparable reconfiguration plan was in place before March 13, 2020, and (F) is completed before January 1, 2021. (2) Regulations The Secretary shall prescribe such regulations and other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including guidance defining primary purpose and reconfiguration plan. (e) Qualified workplace technology expenses For purposes of this section— (1) In general The term qualified workplace technology expenses means amounts paid or incurred by the employer for technology systems that employees or customers use in the ordinary course of the employer’s trade or business if such technology system— (A) has a primary purpose of preventing the spread of COVID-19, (B) is used for limiting physical contact between customers and employees in the United States, (C) is commensurate with the risks faced by the employees or customers or is consistent with recommendations made by the Centers for Disease Control and Prevention or the Occupational Safety and Health Administration, (D) is acquired by the taxpayer after March 12, 2020, and is not acquired pursuant to a written binding contract entered into before such date, and (E) is placed in service by the taxpayer before January 1, 2021. (2) Technology systems The term technology systems means computer software (as defined in section 167(f)(1)) and qualified technological equipment (as defined in section 168(i)(2)). (3) Regulations The Secretary shall prescribe such regulations and other guidance as may be necessary or