1. Short title This Act may be cited as the Safeguarding Americans From Epidemics at Work Act of 2020 or SAFE at Work Act of 2020 . 2. Credit for telework (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. Telework Credit (a) Allowance of credit (1) In general For purposes of section 38, the telework credit for the taxable year is an amount equal to the product of— (A) $100, multiplied by (B) the number of qualified telework employees of the taxpayer in each month of the taxable year. (b) Definitions For purposes of this section— (1) Qualified telework employee (A) In general The term qualified telework employee means, for a month in the taxable year, an employee who teleworks not fewer than 12 regularly scheduled business days during such month. (B) Service requirement An individual shall be considered an employee for a month if such individual is an employee on the first day and last day of such month. (2) Telework The term telework means an arrangement under which an employee performs the duties and responsibilities of such employee’s employment position, and other activities authorized by the employer, from a worksite approved by the employer other than the location from which the employee would otherwise work. (c) Special rules (1) Aggregation All taxpayers which are treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single employer for purposes of this section. (2) Denial of double benefit No deduction or credit shall be allowed under any other provision of this chapter with respect to the amount of the credit determined under this section. (d) Termination This section shall not apply to taxable years beginning after December 31, 2021. . (b) Conforming amendments (1) Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus ,