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 Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
a refundable healthcare worker tax credit with semi-
annual advance payment. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Healthcare Worker Re-
tention Act’’. 
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SEC. 2. ESTABLISHMENT OF REFUNDABLE HEALTHCARE 
WORKER TAX CREDIT WITH SEMIANNUAL AD-
VANCE PAYMENT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by insert-
ing after section 36B the following new section: 
‘‘SEC. 36C. HEALTHCARE WORKER TAX CREDIT. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, there shall be allowed as a credit against the tax 
imposed by this subtitle for any taxable year an amount 
equal to $1,000 ($2,000 in the case of eligible individuals 
filing a joint return). 
‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of this 
section— 
‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 
individual’ means, with respect to a taxable year, 
any individual— 
‘‘(A) who works in a healthcare setting as 
an employee or contractor for at least— 
‘‘(i) an average of 20 hours per week, 
and 
‘‘(ii) three months during each half of 
such taxable year, and 
‘‘(B) with a gross income that does not ex-
ceed— 
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‘‘(i) $200,000 in the case of a joint 
return or a surviving spouse (as defined in 
section 2(a)), and 
‘‘(ii) $100,000 in any other case. 
‘‘(2) 
HEALTHCARE
SETTING.—The 
term 
‘healthcare setting’ means an organization which 
provides healthcare services in any of the following 
settings: 
‘‘(A) A hospital. 
‘‘(B) A nursing home. 
‘‘(C) A community-based healthcare center. 
‘‘(D) A school or college campus. 
‘‘(E) A primary care facility. 
‘‘(F) An assisted living facility. 
‘‘(G) Hospice or home care. 
‘‘(H) Emergency medical services. 
‘‘(I) Any other licensed facility which ex-
tends medical, nursing or ancillary services to 
patients, including the elderly and disabled. 
‘‘(c) RECONCILIATION OF CREDIT AND ADVANCE RE-
FUNDS OF CREDIT.—The amount of the credit allowed 
under this section to any taxpayer for any taxable year 
shall be reduced (but not below zero) by the aggregate 
amount of payments made under section 7527B to such 
taxpayer during such taxable year. Any failure to so re-
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duce the credit shall be treated as arising out of a mathe-
matical or clerical error and assessed according to section 
6213(b)(1). 
‘‘(d) REGULATIONS.—The Secretary shall issue such 
regulations or other guidance as the Secretary determines 
necessary or appropriate to carry out the purposes of this 
section. 
‘‘(e) TERMINATION.—This section shall not apply to 
taxable years beginning after December 31, 2024.’’. 
(b) ADVANCE PAYMENT OF CREDIT.— 
(1) IN GENERAL.—Chapter 77 of such Code is 
amended by inserting after section 7527A the fol-
lowing new section: 
‘‘SEC. 7527B. ADVANCE PAYMENT OF HEALTHCARE WORK-
ER TAX CREDIT. 
‘‘(a) IN GENERAL.—The Secretary shall establish a 
program for making semiannual payments to taxpayers 
which, in the aggregate during any calendar year, equal 
the annual advance amount determined with respect to 
such taxpayer for such calendar year. Semiannual pay-
ments made to any taxpayer for any calendar year shall 
be in equal amounts. 
‘‘(b) ANNUAL ADVANCE AMOUNT.—For purposes of 
this section, the term ‘annual advance amount’ means, 
with respect to any taxpayer for any calendar year, the 
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