I 
116TH CONGRESS 
2D SESSION 
H. R. 6484 
To require employers to pay hazard pay to health care employees during 
public health emergencies, and to provide a tax credit for the cost 
of such pay. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 10, 2020 
Mr. NEGUSE (for himself and Ms. KENDRA S. HORN of Oklahoma) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committee on Education and Labor, for 
a period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To require employers to pay hazard pay to health care em-
ployees during public health emergencies, and to provide 
a tax credit for the cost of such pay. 
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 ‘‘Hazard Pay for the 
Frontlines During Health Emergencies Act’’. 
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SEC. 2. MANDATORY HAZARD PAY FOR HEALTH CARE EM-
PLOYEES DURING PUBLIC HEALTH EMER-
GENCIES. 
(a) EMPLOYER REQUIREMENT.—During an emer-
gency period, an employer of a health care employee shall 
pay the employee at a rate not less than one and one- 
fourth times the regular rate at which the employee is em-
ployed. 
(b) ENFORCEMENT.—A violation of subsection (a) 
shall be treated as a violation of section 6 of the Fair 
Labor Standards Act of 1938 (29 U.S.C. 206). 
(c) DEFINITIONS.—In this Act: 
(1) FLSA TERMS.—The terms ‘‘employer’’ and 
‘‘employ’’ have the meanings given the terms in sec-
tion 3 of the Fair Labor Standards Act of 1938 (29 
U.S.C. 203). 
(2) HEALTH
CARE
EMPLOYEE.—The term 
‘‘health care employee’’ means an employee de-
scribed in major group 29 or 31 in the occupational 
profiles published by the Bureau of Labor Statistics; 
except that such term shall not include any of the 
following: veterinarians; chiropractors; dentists; di-
etitians and nutritionists; optometrists; podiatrists; 
occupational therapists; physical therapists; radi-
ation therapists; recreational therapists; speech-lan-
guage pathologists; exercise physiologists; therapists, 
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all other; audiologists; dental hygienists; dietetic 
technicians; veterinary technologists and technicians; 
ophthalmic medical technicians; medical records and 
health information technicians; opticians, dispensing; 
athletic trainers; genetic counselors; occupational 
therapy and physical therapist assistants and aides; 
other healthcare support occupations; dental assist-
ants; medical transcriptionists; pharmacy aides; and 
veterinary assistants and laboratory animal care-
takers. 
(3) EMERGENCY
PERIOD.—The term ‘‘emer-
gency period’’ has the meaning given such term in 
section 1135(g) of the Social Security Act. 
(4) REGULAR RATE.—The term ‘‘regular rate’’ 
has the meaning given the term in section 7 of the 
Fair Labor Standards Act of 1938 (29 U.S.C. 207). 
SEC. 3. PAYROLL CREDIT FOR CERTAIN MANDATORY HAZ-
ARD PAY. 
(a) IN GENERAL.—In the case of an employer, there 
shall be allowed as a credit against the tax imposed by 
section 3111(a) of the Internal Revenue Code of 1986 for 
each calendar quarter an amount equal to 100 percent of 
the qualified hazard pay wages paid by such employer with 
respect to such calendar quarter. 
(b) LIMITATIONS AND REFUNDABILITY.— 
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(1) CREDIT LIMITED TO CERTAIN EMPLOYMENT 
TAXES.—The credit allowed by subsection (a) with 
respect to any calendar quarter shall not exceed the 
tax imposed by section 3111(a) of such Code for 
such calendar quarter (reduced by any other credits 
allowed against such tax for such quarter) on the 
wages paid with respect to the employment of all 
employees of the employer. 
(2) REFUNDABILITY OF EXCESS CREDIT.— 
(A) IN GENERAL.—If the amount of the 
credit under subsection (a) exceeds the limita-
tion of paragraph (1) for any calendar quarter, 
such excess shall be treated as an overpayment 
that shall be refunded under sections 6402(a) 
and 6413(b) of such Code. 
(B) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, any amounts due to an employer under 
this paragraph shall be treated in the same 
manner as a refund due from a credit provision 
referred to in subsection (b)(2) of such section. 
(c) QUALIFIED HAZARD PAY WAGES.—For purposes 
of this section, the term ‘‘qualified hazard pay wages’’ 
means wages (as defined in section 3121(a) of the Internal 
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Revenue Code of 1986) paid by an employer which are 
required to be paid by reason of section 2. 
(d) SPECIAL RULES.— 
(1) DENIAL OF DOUBLE BENEFIT.—For pur-
poses of chapter 1 of such Code, the gross income 
of the employer, for the taxable year which includes 
the last day of any calendar quarter with respect to 
which a credit is allowed under this section, shall be 
increased by the amount of such credit. 
(2) ELECTION NOT TO HAVE SECTION APPLY.— 
This section shall not apply with respect to any em-
ployer for any calendar quarter if such employer 
elects (at such time and in such manner as the Sec-
retary of the Treasury (or the Secretary’s delegate) 
may prescribe) not to have this section apply. 
(3) CERTAIN TERMS.—Any term used in this 
section which is also used in chapter 21 of such 
Code shall have the same meaning as when used in 
such chapter. 
(e) REGULATIONS.—The Secretary of the Treasury 
(or the Secretary’s delegate) shall prescribe such regula-
tions or other guidance as may be necessary to carry out 
the purposes of this section, including— 
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(1) regulations or other guidance to prevent the 
avoidance of the purposes of the limitations under 
this section; 
(2) regulations or other guidance to minimize 
compliance and record-keeping burdens under this 
section; 
(3) regulations or other guidance providing for 
waiver of penalties for failure to deposit amounts in 
anticipation of the allowance of the credit allowed 
under this section; 
(4) regulations or other guidance for recap-
turing the benefit of credits determined under this 
section in cases where there is a subsequent adjust-
ment to the credit determined under subsection (a); 
and 
(5) regulations or other guidance to ensure that 
the wages taken into account under this section con-
form with the wages required under section 2. 
(f) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby ap-
propriated to the Federal Old-Age and Survivors Insur-
ance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social 
Security Act (42 U.S.C. 401) amounts equal to the reduc-
tion in revenues to the Treasury by reason of this section 
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(without regard to this subsection). Amounts appropriated 
by the preceding sentence shall be transferred from the 
general fund at such times and in such manner as to rep-
licate to the extent possible the transfers which would have 
occurred to such Trust Fund had this section not been 
enacted. 
Æ 
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