I 

118TH CONGRESS 

1ST SESSION H. R. 1215 

To amend the Internal Revenue Code of 1986 to establish a refundable 

healthcare worker tax credit with semiannual advance payment. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 27, 2023 

Mr. MAGAZINER (for himself, Ms. HOYLE of Oregon, Ms. TOKUDA, and Ms. 

SCHOLTEN) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

a refundable healthcare worker tax credit with semiannual advance payment. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Healthcare Worker Re5 tention Act’’. 


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1 SEC. 2. ESTABLISHMENT OF REFUNDABLE HEALTHCARE 

2 WORKER TAX CREDIT WITH SEMIANNUAL AD3 VANCE PAYMENT. 

4 (a) IN GENERAL.—Subpart C of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of 

6 1986 (relating to refundable credits) is amended by insert7 ing after section 36B the following new section: 

8 ‘‘SEC. 36C. HEALTHCARE WORKER TAX CREDIT. 

9 ‘‘(a) IN GENERAL.—In the case of an eligible indi10 vidual, there shall be allowed as a credit against the tax 

11 imposed by this subtitle for any taxable year an amount 

12 equal to $1,000 ($2,000 in the case of eligible individuals 

13 filing a joint return). 

14 ‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of this 

15 section— 

16 ‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 

17 individual’ means, with respect to a taxable year, 

18 any individual— 

19 ‘‘(A) who works in a healthcare setting as 

20 an employee or contractor for at least— 

21 ‘‘(i) an average of 20 hours per week, 

22 and 

23 ‘‘(ii) three months during each half of 

24 such taxable year, and 

25 ‘‘(B) with a gross income that does not ex26 ceed— 


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1 ‘‘(i) $200,000 in the case of a joint 

2 return or a surviving spouse (as defined in 

3 section 2(a)), and 

4 ‘‘(ii) $100,000 in any other case. 

5 ‘‘(2) HEALTHCARE SETTING.—The term 

6 ‘healthcare setting’ means an organization which 

7 provides healthcare services in any of the following 

8 settings: 

9 ‘‘(A) A hospital. 

10 ‘‘(B) A nursing home. 

11 ‘‘(C) A community-based healthcare center. 

12 ‘‘(D) A school or college campus. 

13 ‘‘(E) A primary care facility. 

14 ‘‘(F) An assisted living facility. 

15 ‘‘(G) Hospice or home care. 

16 ‘‘(H) Emergency medical services. 

17 ‘‘(I) Any other licensed facility which ex18 tends medical, nursing or ancillary services to 

19 patients, including the elderly and disabled. 

20 ‘‘(c) RECONCILIATION OF CREDIT AND ADVANCE RE21 FUNDS OF CREDIT.—The amount of the credit allowed 

22 under this section to any taxpayer for any taxable year 

23 shall be reduced (but not below zero) by the aggregate 

24 amount of payments made under section 7527B to such 

25 taxpayer during such taxable year. Any failure to so reVerDate Sep 11 2014 02:51 Mar 14, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1215.IH H1215

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1 duce the credit shall be treated as arising out of a mathe2 matical or clerical error and assessed according to section 

3 6213(b)(1). 

4 ‘‘(d) REGULATIONS.—The Secretary shall issue such 

5 regulations or other guidance as the Secretary determines 

6 necessary or appropriate to carry out the purposes of this 

7 section. 

8 ‘‘(e) TERMINATION.—This section shall not apply to 

9 taxable years beginning after December 31, 2024.’’. 

10 (b) ADVANCE PAYMENT OF CREDIT.— 

11 (1) IN GENERAL.—Chapter 77 of such Code is 

12 amended by inserting after section 7527A the fol13 lowing new section: 

14 ‘‘SEC. 7527B. ADVANCE PAYMENT OF HEALTHCARE WORK15 ER TAX CREDIT. 

16 ‘‘(a) IN GENERAL.—The Secretary shall establish a 

17 program for making semiannual payments to taxpayers 

18 which, in the aggregate during any calendar year, equal 

19 the annual advance amount determined with respect to 

20 such taxpayer for such calendar year. Semiannual pay21 ments made to any taxpayer for any calendar year shall 

22 be in equal amounts. 

23 ‘‘(b) ANNUAL ADVANCE AMOUNT.—For purposes of 

24 this section, the term ‘annual advance amount’ means, 

25 with respect to any taxpayer for any calendar year, the 


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1 amount (if any) which is estimated by the Secretary as 

2 being equal to the amount which would be allowed under 

3 subpart C of part IV of subchapter A of chapter 1 by rea4 son of section 36C(a) for the taxpayer’s taxable year be5 ginning in such calendar year. 

6 ‘‘(c) NOTICE OF PAYMENTS.—Not later than Janu7 ary 31 of the calendar year following any calendar year 

8 during which the Secretary makes one or more payments 

9 to any taxpayer under this section, the Secretary shall pro10 vide such taxpayer with a written notice which includes 

11 the taxpayer’s taxpayer identity (as defined in section 

12 6103(b)(6)), the aggregate amount of such payments 

13 made to such taxpayer during such calendar year, and 

14 such other information as the Secretary determines appro15 priate. 

16 ‘‘(d) ADMINISTRATIVE PROVISIONS.— 

17 ‘‘(1) APPLICATION OF DIRECT DEPOSIT RE18 QUIREMENT.—For purposes of section 3332 of title 

19 31, United States Code (and notwithstanding the 

20 last sentence of subsection (j)(3) thereof), the pay21 ments made by the Secretary under subsection (a) 

22 shall be treated as Federal payments. 

23 ‘‘(2) TIMING.—The Secretary shall, subject to 

24 the provisions of this title, refund or credit any overVerDate Sep 11 2014 02:51 Mar 14, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H1215.IH H1215

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1 payment attributable to this subsection as rapidly as 

2 possible. 

3 ‘‘(3) DELIVERY OF PAYMENTS.—Notwith4 standing any other provision of law, the Secretary 

5 may certify and disburse refunds payable under this 

6 section electronically to— 

7 ‘‘(A) any account to which the payee re8 ceived or authorized, on or after January 1, 

9 2022, a refund of taxes under this title or of a 

10 Federal payment (as defined in section 3332 of 

11 title 31, United States Code), 

12 ‘‘(B) any account belonging to a payee 

13 from which that individual, on or after January 

14 1, 2022, made a payment of taxes under this 

15 title, or 

16 ‘‘(C) any Treasury-sponsored account (as 

17 defined in section 208.2 of title 31, Code of 

18 Federal Regulations). 

19 ‘‘(4) WAIVER OF CERTAIN RULES.—Notwith20 standing section 3325 of title 31, United States 

21 Code, or any other provision of law, with respect to 

22 any payment of a refund under this section, a dis23 bursing official in the executive branch of the United 

24 States Government may modify payment information 

25 received from an officer or employee described in 


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1 section 3325(a)(1)(B) of such title for the purpose 

2 of facilitating the accurate and efficient delivery of 

3 such payment. Except in cases of fraud or reckless 

4 neglect, no liability under section 3325, 3527, 3528, 

5 or 3529 of title 31, United States Code, shall be im6 posed with respect to payments made under this 

7 paragraph. 

8 ‘‘(e) APPLICATION.—No payments shall be made 

9 under the program established under subsection (a) with 

10 respect to any taxable year beginning after December 31, 

11 2024.’’. 

12 (2) CONFORMING AMENDMENTS.— 

13 (A) Section 6211(b)(4)(A) of such Code is 

14 amended by striking ‘‘and 7527A’’ and insert15 ing ‘‘7527A, and 7527B’’. 

16 (B) Paragraph (2) of section 1324(b) of 

17 title 31, United States Code, is amended— 

18 (i) by inserting ‘‘36C,’’ after ‘‘36B,’’, 

19 and 

20 (ii) by striking ‘‘ or 7527A’’ and in21 serting ‘‘7527A, or 7527B’’. 

22 (C) The table of sections for subpart C of 

23 part IV of subchapter A of chapter 1 of the In24 ternal Revenue Code of 1986 is amended by inVerDate Sep 11 2014 02:51 Mar 14, 2023 Jkt 039200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H1215.IH H1215

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1 serting after the item relating to section 36C 

2 the following new item: 

‘‘Sec. 36C. Healthcare worker tax credit.’’. 

3 (D) The table of sections for chapter 77 of 

4 the Internal Revenue Code of 1986 is amended 

5 by inserting after the item relating to section 

6 7527A the following new item: 

‘‘Sec. 7527B. Advance payment of healthcare worker tax credit.’’. 

7 (c) EFFECTIVE DATE.— 

8 (1) IN GENERAL.—The amendments made by 

9 this section shall apply to taxable years beginning 

10 after December 31, 2022. 

11 (2) ESTABLISHMENT OF ADVANCE PAYMENT

12 PROGRAM.—The Secretary of the Treasury (or the 

13 Secretary’s delegate) shall establish the program de14 scribed in section 7527B of the Internal Revenue 

15 Code of 1986 as soon as practicable after the date 

16 of the enactment of this Act. 

Æ 


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