Safe Reopening Tax Credit This bill allows an eligible employer a payroll tax credit for 30% of qualified virus transmission prevention expenses. The bill defines qualified virus transmission prevention expenses as expenses for reducing or preventing the transmission of communicable viruses, including the coronavirus (i.e., the virus that causes COVID-19). Such expenses include amounts paid for barriers erected to prevent virus spread between customers and employees, contactless point-of-sale systems, enhanced sanitation, ventilation or air filtration, and employee health education. The bill limits the amount of expenses that may be taken into account in computing the credit and the credit's period of applicability to calendar quarters beginning on or after the enactment of this bill and before January 1, 2021.