SECTION 1. For purposes of this act the following shall be defined as
"Qualified Expenses"-Necessary expenses paid for personal protective equipment, disinfectant, and other other supplies used for the prevention of the spread of the 2019 novel coronavirus
SECTION 2. Notwithstanding any general or special law to the contrary a licensed business in the commonwealth shall be allowed to deduct up to $100 of qualified expenses per employee. A business shall not be able to deduct more an $10,000. Said deduction shall be capped at $10,000,000 annually.
SECTION 3. This act shall expire on January 1, 2025
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