Businesses Preparing for a Better Tomorrow Act

This bill allows employers a payroll tax credit in each calendar quarter of 50% of the their qualified workplace training expenses paid or incurred after March 12, 2020, and before January 1, 2022. The bill defines qualified workplace training expenses as employer expenses for education and training for the health and safety of employees in the workplace with respect to COVID-19 (i.e., coronavirus disease 2019), and the prevention of the spread of COVID-19 in the workplace.