II 

116TH CONGRESS 

2D SESSION S. 3757 

To amend the Internal Revenue Code of 1986 to provide incentives for 

businesses and employers to help in the fight against COVID–19, and 

for other purposes. 

IN THE SENATE OF THE UNITED STATES 

MAY 19, 2020 

Mr. JONES introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

incentives for businesses and employers to help in the 

fight against COVID–19, and for other purposes. 

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 ‘‘Build Health Care 

5 Equipment in America Act’’. 


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1 SEC. 2. BONUS DEPRECIATION FOR FACILITIES MANUFAC2 TURING ITEMS TO FIGHT COVID–19. 

3 (a) IN GENERAL.—Section 168 of the Internal Rev4 enue Code of 1986 is amended by adding at the end the 

5 following new subsection: 

6 ‘‘(n) SPECIAL ALLOWANCE FOR MEDICAL EQUIP7 MENT MANUFACTURERS.— 

8 ‘‘(1) IN GENERAL.—In the case of any qualified 

9 medical equipment manufacturing property— 

10 ‘‘(A) the depreciation deduction provided 

11 by section 167(a) for the taxable year in which 

12 such property is placed in service shall include 

13 an allowance equal to the applicable percentage 

14 of the adjusted basis of such property, and 

15 ‘‘(B) the adjusted basis of such property 

16 shall be reduced by the amount of such deduc17 tion before computing the amount otherwise al18 lowable as a depreciation deduction under this 

19 chapter for such taxable year and any subse20 quent taxable year. 

21 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

22 of this subsection, the term ‘applicable percentage’ 

23 means— 

24 ‘‘(A) in the case of property described in 

25 paragraph (3)(A)— 


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1 ‘‘(i) if such property is placed in serv2 ice within a rural area, 67 percent, or 

3 ‘‘(ii) if such property is placed in serv4 ice within an area not described in clause 

5 (i), 50 percent, and 

6 ‘‘(B) in the case of property described in 

7 paragraph (3)(B)— 

8 ‘‘(i) which is placed in service before 

9 January 1, 2027, 100 percent, 

10 ‘‘(ii) which is placed in service after 

11 December 31, 2026, and before January 1, 

12 2028, 80 percent, 

13 ‘‘(iii) which is placed in service after 

14 December 31, 2027, and before January 1, 

15 2029, 60 percent, 

16 ‘‘(iv) which is placed in service after 

17 December 31, 2028, and before January 1, 

18 2030, 40 percent, and 

19 ‘‘(v) which is placed in service after 

20 December 31, 2029, and before January 1, 

21 2031, 20 percent. 

22 ‘‘(3) QUALIFIED MEDICAL EQUIPMENT MANU23 FACTURING PROPERTY.—For purposes of this sub24 section, the term ‘qualified medical equipment man25 ufacturing property’ means— 


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1 ‘‘(A) any nonresidential real property 

2 which is— 

3 ‘‘(i) originally placed in service after 

4 the date of enactment of this subsection 

5 and before January 1, 2031, and 

6 ‘‘(ii) used solely for the production or 

7 manufacturing of COVID–19 medical 

8 equipment, and 

9 ‘‘(B) any qualified property (as defined in 

10 subsection (k)(2), without respect to subpara11 graph (A)(iii) of such subsection) which is— 

12 ‘‘(i) originally placed in service after 

13 the date of enactment of this subsection 

14 and before January 1, 2031, and 

15 ‘‘(ii) used to rehabilitate, refurbish, or 

16 reequip any facility which was originally 

17 placed in service before the date of enact18 ment of this subsection to allow such facil19 ity to produce or manufacture COVID–19 

20 medical equipment. 

21 ‘‘(4) COVID–19 MEDICAL EQUIPMENT.—For 

22 purposes of this subsection, the term ‘COVID–19 

23 medical equipment’ means any product or equipment 

24 used for the prevention or treatment of the virus 


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1 SARS–CoV–2 or coronavirus disease 2019 (COVID– 

2 19).’’. 

3 (b) EFFECTIVE DATE.—The amendment made by 

4 this section shall apply to property placed in service after 

5 the date of enactment of this Act. 

6 SEC. 3. HEALTH CARE WORKFORCE CREDIT. 

7 (a) IN GENERAL.—Subpart D of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 

9 1986 is amended by adding at the end the following new 

10 section: 

11 ‘‘SEC. 45U. HEALTH CARE WORKFORCE CREDIT. 

12 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

13 amount of the health care workforce credit determined 

14 under this section for the taxable year shall be equal to 

15 the sum of any applicable payroll taxes paid by an em16 ployer during the taxable year with respect to employment 

17 of any qualified employee. 

18 ‘‘(b) DEFINITIONS.—For purposes of this section: 

19 ‘‘(1) APPLICABLE PAYROLL TAXES.— 

20 ‘‘(A) IN GENERAL.—The term ‘applicable 

21 payroll taxes’ means, with respect to any em22 ployer for any taxable year, the amount of the 

23 taxes imposed by— 

24 ‘‘(i) section 3111 on wages paid by an 

25 employer with respect to employment of 


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1 qualified employee during the applicable 

2 period, and 

3 ‘‘(ii) section 3221(a) on compensation 

4 paid by an employer with respect to serv5 ices rendered by a qualified employee dur6 ing the applicable period. 

7 ‘‘(B) APPLICABLE PERIOD.—For purposes 

8 of subparagraph (A), the term ‘applicable pe9 riod’ means the 3-year period beginning with 

10 the day the qualified employee begins work for 

11 the employer. 

12 ‘‘(2) DECLINING FIELD; SKILLED HEALTHCARE

13 FIELD.— 

14 ‘‘(A) IN GENERAL.— 

15 ‘‘(i) DECLINING FIELD.—The term 

16 ‘declining field’ means any occupation or 

17 field of work which has been determined by 

18 the Secretary, in consultation with the Bu19 reau of Labor Statistics of the Department 

20 of Labor, to have experienced a decline in 

21 the level of average employment in such oc22 cupation or field in the United States of 

23 not less than 8 percent over the most re24 cent 3-year period for which such informa25 tion is available. 


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1 ‘‘(ii) SKILLED HEALTHCARE FIELD.— 

2 The term ‘skilled healthcare field’ means 

3 any occupation or field of work related to 

4 the practice of medicine which has been 

5 determined by the Secretary, in consulta6 tion with the Bureau of Labor Statistics of 

7 the Department of Labor, to— 

8 ‘‘(I) require— 

9 ‘‘(aa) theoretical and prac10 tical application of a body of 

11 highly specialized knowledge; and 

12 ‘‘(bb)(AA) attainment of a 

13 bachelor’s or higher degree in the 

14 specific specialty (or its equiva15 lent); or 

16 ‘‘(BB) experience in the spe17 cialty equivalent to the comple18 tion of such degree; and 

19 ‘‘(II) have an insufficient number 

20 of individuals who are citizens or resi21 dents of the United States and are 

22 qualified, willing, and able to satisfy 

23 the demand for labor in such occupa24 tion or field of work. 


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1 ‘‘(B) DETERMINATION AND PUBLICA2 TION.—The Secretary, in consultation with the 

3 Bureau of Labor Statistics of the Department 

4 of Labor, shall annually— 

5 ‘‘(i) determine which occupations or 

6 fields of work satisfy the requirements de7 scribed in subparagraph (A), and 

8 ‘‘(ii) publish and make available on 

9 the website of the Department of the 

10 Treasury a complete list of such occupa11 tions and fields of work. 

12 ‘‘(3) QUALIFIED EMPLOYEE.— 

13 ‘‘(A) IN GENERAL.—The term ‘qualified 

14 employee’ means an individual who— 

15 ‘‘(i) is provided wages for employment 

16 by the employer (as such terms are defined 

17 in section 3121), provided that such em18 ployment— 

19 ‘‘(I) is not in a declining field, 

20 and 

21 ‘‘(II) is in a skilled healthcare 

22 field, 

23 ‘‘(ii) is not a covered employee (as de24 fined in section 162(m)(3)), and 


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1 ‘‘(iii) was employed in a declining field 

2 for any period during the 12-month period 

3 preceding the applicable period under para4 graph (1)(B). 

5 ‘‘(B) NONQUALIFYING REHIRES.—The 

6 term ‘qualifying employee’ shall not include any 

7 individual who, prior to the beginning of the ap8 plicable period under paragraph (1)(B), had 

9 been employed by the employer at any time.’’. 

10 (b) CREDIT PART OF GENERAL BUSINESS CREDIT.— 

11 Section 38(b) of the Internal Revenue Code of 1986 is 

12 amended by striking ‘‘plus’’ at the end of paragraph (32), 

13 by striking the period at the end of paragraph (33) and 

14 inserting ‘‘, plus’’, and by adding at the end the following 

15 new paragraph: 

16 ‘‘(34) the health care workforce credit deter17 mined under section 45U(a).’’. 

18 (c) CLERICAL AMENDMENT.—The table of sections 

19 for subpart D of part IV of subchapter A of chapter 1 

20 of the Internal Revenue Code of 1986 is amended by add21 ing at the end the following new item: 

‘‘Sec. 45U. Health Care Workforce Credit.’’. 

22 (d) EFFECTIVE DATE.—The amendments made by 

23 this section shall apply to taxable years beginning after 

24 the date of the enactment of this Act. 


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1 SEC. 4. ENHANCEMENTS TO CERTAIN EDUCATION TAX BEN2 EFITS FOR MEDICAL PROFESSIONALS IN 

3 SHORT SUPPLY. 

4 (a) IN GENERAL.— 

5 (1) PUBLICATION.—For each calendar year be6 ginning after the date of the enactment of this Act, 

7 the Secretary of the Treasury, in consultation with 

8 the Secretary of Labor, shall publish and make 

9 available on the website of the Department of the 

10 Treasury a list of any occupation or field of work 

11 which qualifies as a medical short supply field for 

12 such calendar year. 

13 (2) MEDICAL SHORT SUPPLY FIELD.—The term 

14 ‘‘medical short supply field’’ means an occupation or 

15 field of work which the Secretary of the Treasury, 

16 in consultation with the Secretary of Labor, has de17 termined— 

18 (A) is related to the practice of medicine or 

19 to the manufacturing of medical equipment; 

20 (B) requires— 

21 (i) theoretical and practical applica22 tion of a body of highly specialized knowl23 edge; and 

24 (ii)(I) attainment of a bachelor’s or 

25 higher degree in the specific specialty (or 

26 its equivalent); or 


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1 (II) experience in the specialty equiva2 lent to the completion of such degree; and 

3 (C) has an insufficient number of individ4 uals who are citizens or residents of the United 

5 States and are qualified, willing, and able to 

6 satisfy the demand for labor in such occupation 

7 or field of work. 

8 (b) ENHANCEMENTS TO CERTAIN EDUCATION TAX

9 BENEFITS.— 

10 (1) IN GENERAL.— 

11 (A) EDUCATIONAL ASSISTANCE PRO12 GRAMS.—Paragraph (2) of section 127(a) of 

13 the Internal Revenue Code of 1986 is amended 

14 by inserting ‘‘(or, in the case of an individual 

15 employed in an occupation or field of work 

16 which has been designated as a medical short 

17 supply field for such calendar year pursuant to 

18 section 4(a) of the Build Health Care Equip19 ment in America Act, the first $15,000 of such 

20 assistance so furnished)’’ before the period at 

21 the end. 

22 (B) INTEREST ON EDUCATION LOANS.— 

23 Paragraph (1) of section 221(b) of the Internal 

24 Revenue Code of 1986 is amended by inserting 

25 ‘‘(or, in the case of a individual employed in an 


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1 occupation or field of work which has been des2 ignated, pursuant to section 4(a) of the Build 

3 Health Care Equipment in America Act, as a 

4 medical short supply field for the calendar year 

5 in which such taxable year began, shall not ex6 ceed $8,000)’’ before the period at the end. 

7 (C) QUALIFIED TUITION AND RELATED

8 EXPENSES.—Paragraph (1) of section 222(b) of 

9 the Internal Revenue Code of 1986 is amended 

10 by inserting ‘‘(or, in the case of an individual 

11 employed in an occupation or field of work 

12 which has been designated, pursuant to section 

13 4(a) of the Build Health Care Equipment in 

14 America Act, as a medical short supply field for 

15 the calendar year in which such taxable year 

16 began, an amount equal to the applicable dollar 

17 limit multiplied by 2)’’ before the period at the 

18 end. 

19 (2) EXCLUSION FOR CERTAIN EMPLOYER PAY20 MENTS OF STUDENT LOANS.— 

21 (A) IN GENERAL.—Paragraph (1) of sec22 tion 127(c) of the Internal Revenue Code of 

23 1986 is amended by striking ‘‘and’’ at the end 

24 of subparagraph (A), by redesignating subpara25 graph (B) as subparagraph (C), and by insertVerDate Sep 11 2014 22:30 Jun 08, 2020 Jkt 099200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6201 E:\BILLS\S3757.IS S3757

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1 ing after subparagraph (A) the following new 

2 subparagraph: 

3 ‘‘(B) in the case of an employee employed 

4 in an occupation or field of work which has 

5 been designated as a medical short supply field 

6 for a calendar year pursuant to section 4(a) of 

7 the Build Health Care Equipment in America 

8 Act, the payment by an employer during such 

9 calendar year, whether paid to the employee or 

10 to a lender, of principal or interest on any 

11 qualified education loan (as defined in section 

12 221(d)(1)) incurred by the employee, and’’. 

13 (B) CONFORMING AMENDMENT; DENIAL

14 OF DOUBLE BENEFIT.—Paragraph (1) of sec15 tion 221(e) of the Internal Revenue Code of 

16 1986 is amended by inserting before the period 

17 the following: ‘‘, or for which an exclusion is al18 lowable under section 127 to the taxpayer’s em19 ployer by reason of the payment by such em20 ployer of any indebtedness on a qualified edu21 cation loan of the taxpayer’’. 

22 (3) EFFECTIVE DATE.—The amendments made 

23 by this subsection shall apply to taxable years begin24 ning after the date of the enactment of this Act. 


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1 SEC. 5. 21ST CENTURY TECHNOLOGY FUND FOR STATE AND 

2 LOCAL GOVERNMENTS LOOKING TO DRAW 

3 BUSINESSES TO THEIR RURAL REGIONS. 

4 Title VI of the Rural Electrification Act of 1936 (7 

5 U.S.C. 950bb et seq.) is amended by adding at the end 

6 the following: 

7 ‘‘SEC. 607. 21ST CENTURY TECHNOLOGY FUND FOR STATE 

8 AND LOCAL GOVERNMENTS LOOKING TO 

9 DRAW BUSINESSES TO THEIR RURAL RE10 GIONS. 

11 ‘‘(a) DEFINITIONS.—In this section: 

12 ‘‘(1) ELIGIBLE ENTITY.—The term ‘eligible en13 tity’ means an entity eligible to receive assistance 

14 under the ReConnect Program. 

15 ‘‘(2) ELIGIBLE SERVICE AREA.—The term ‘eli16 gible service area’ means a service area in which a 

17 project may be carried out under the ReConnect 

18 Program. 

19 ‘‘(3) FUND.—The term ‘Fund’ means the 21st 

20 Century Technology Fund for State and Local Gov21 ernments Looking to Draw Businesses to Their 

22 Rural Regions established by subsection (b)(1). 

23 ‘‘(4) RECONNECT PROGRAM.—The term ‘Re24 Connect Program’ means the Rural eConnectivity 

25 Pilot Program established under section 779 of diviVerDate Sep 11 2014 22:30 Jun 08, 2020 Jkt 099200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\S3757.IS S3757

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1 sion A of the Consolidated Appropriations Act, 2018 

2 (Public Law 115–141; 132 Stat. 399). 

3 ‘‘(b) ESTABLISHMENT OF FUND.— 

4 ‘‘(1) IN GENERAL.—There is established in the 

5 Treasury of the United States a fund, to be known 

6 as the ‘21st Century Technology Fund for State and 

7 Local Governments Looking to Draw Businesses to 

8 Their Rural Regions’, consisting of— 

9 ‘‘(A) such amounts as are appropriated to 

10 the Fund under subsection (e); and 

11 ‘‘(B) any interest and proceeds under 

12 paragraph (3). 

13 ‘‘(2) INVESTMENT OF AMOUNTS.—The Sec14 retary of the Treasury shall invest such amounts in 

15 the Fund as are not, as determined by the Secretary 

16 of Agriculture, required to meet current with17 drawals. 

18 ‘‘(3) CREDITS TO FUND.—The interest on, and 

19 the proceeds from the sale or redemption of, any ob20 ligations held in the Fund shall be credited to, and 

21 form a part of, the Fund. 

22 ‘‘(c) RURAL TECHNOLOGY INFRASTRUCTURE ASSIST23 ANCE.—Using amounts in the Fund, the Secretary shall 

24 provide assistance to eligible entities to carry out projects 


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1 in eligible service areas for the same purposes as projects 

2 authorized under the ReConnect Program. 

3 ‘‘(d) APPLICABILITY OF RECONNECT PROGRAM RE4 QUIREMENTS.—The requirements, limitations, and au5 thorities that apply to assistance provided, and projects 

6 carried out, under the ReConnect Program shall apply to 

7 assistance provided, and projects carried out, under this 

8 section. 

9 ‘‘(e) AUTHORIZATION OF APPROPRIATIONS.—There 

10 are authorized to be appropriated to the Fund such sums 

11 as are necessary to carry out this section for each fiscal 

12 year.’’. 

Æ 


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