by this section shall apply to months in taxable years beginning after the date of enactment of this Act. 8014. Adjustment of medical expense deduction (a) In general Section 213 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a), by striking 10 percent and inserting 7.5 percent , and (2) by striking subsection (f) and inserting the following: (f) Temporary special rule In the case of any taxable year beginning after December 31, 2019, and ending before January 1, 2022, subsection (a) shall be applied with respect to a taxpayer by substituting 5 percent for 7.5 percent . . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 8015. Healthy workplace tax credit (a) In general In the case of an employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 50 percent of the sum of— (1) the qualified employee protection expenses paid or incurred by the employer during such calendar quarter, (2) the qualified workplace reconfiguration expenses paid or incurred by the employer during such calendar quarter, (3) the qualified workplace technology expenses paid or incurred by the employer during such calendar quarter, and (4) the qualified workplace training expenses paid or incurred by the employer during such calendar quarter. (b) Limitations and refundability (1) Overall dollar limitation on credit (A) In general The amount of the credit allowed under subsection (a) with respect to any employer for any calendar quarter shall not exceed the excess (if any) of— (i) the applicable dollar limit with respect to such employer for such calendar quarter, over (ii) the aggregate credits allowed under subsection (a) with respect to such employer for all preceding calendar quarters. (B) Applicable dollar limit The term applicable dollar limit means, with respect to any employer for any calendar quarter, the sum of— (i) $1,000, multiplied so much of the average number of employees