1. Short title This Act may be cited as the Clean Start: Back to Work Tax Credit Act . 2. Clean Start Back To Work Tax Credit (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45U. Clean Start Back To Work Credit (a) Allowance of credit For purposes of section 38, the clean start back to work credit determined under this section for the taxable year is an amount equal to 50 percent of the amount paid by the taxpayer— (1) in carrying on any trade or business for qualified cleaning expenses during such year, or (2) with respect to owning or operating commercial real estate. (b) Maximum credit The credit determined under this section for a taxpayer for a taxable year shall not exceed— (1) $25,000 per location, and (2) $250,000 per entity. (c) Definition and special rules For purposes of this section— (1) Qualified cleaning expenses The term qualified cleaning expenses includes amounts paid or incurred— (A) for cleaning services, whether provided by a cleaning service provider that employs workers who have received training and certification in cleaning or by an employee of the taxpayer, (B) for cleaning products, tools, machinery, personal protective equipment, and other sanitary related equipment needed to help ensure a safe and sanitary environment, and (C) to obtain a certification in cleaning. (2) Exception The term qualified cleaning expenses does not include the cost of manufacturing, producing, or importing of, or for the acquisition for purposes of resale of, any product, tool, machine or other sanitary-related equipment. (3) Training and certification in cleaning The term training and certification in cleaning means a training and certification program in custodial cleaning or cleaning management provided by an entity that has demonstrated expertise in the field of cleaning, such as a distributor of cleaning products, cleaning product manufacturer, cleaning service provider, accredited training