for— (1) testing employees of the employer for COVID–19 (including on a periodic basis), (2) equipment to protect employees of the employer from contracting COVID–19, including masks, gloves, and disinfectants, and (3) cleaning products or services (whether provided by an employee of the taxpayer or a cleaning service provider) related to preventing the spread of COVID–19. (d) Qualified workplace reconfiguration expenses For purposes of this section— (1) In general The term qualified workplace reconfiguration expenses means amounts paid or incurred by the employer to design and reconfigure retail space, work areas, break areas, or other areas that employees or customers regularly use in the ordinary course of the employer’s trade or business if such design and reconfiguration— (A) has a primary purpose of preventing the spread 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