Just spitballing here, but some businesses are choosing to stay closed because it is cost prohibitive to comply with guidelines. So my thought is, why not a tax credit for PPE/plexiglass barriers/whatever other items might not be necessary to satisfy guidelines?

Maybe a more generous home office deduction?

Not in lieu of anything else, but to the extent the tax code is used to incentivize and disincentivize certain behaviors, I think these could be beneficial. Thoughts?

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The idea would have made a lot of sense to me 2-3 months ago (eg as part of PPP), but many have already made those investments, so it seems a bit late.

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