I 
116TH CONGRESS 
2D SESSION 
H. R. 6433 
To provide an exclusion from gross income for certain qualified first 
responders. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 3, 2020 
Mr. HUIZENGA introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To provide an exclusion from gross income for certain 
qualified first responders. 
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 ‘‘Helping Emergency 
Responders Overcome Emergency Situations Act of 2020’’ 
or as the ‘‘HEROES Act of 2020’’. 
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SEC. 2. EXCLUSION FROM GROSS INCOME FOR CERTAIN 
QUALIFIED FIRST RESPONDERS. 
(a) IN GENERAL.—For purposes of the Internal Rev-
enue Code of 1986, gross income shall not include speci-
fied income of any qualified first responder. 
(b) LIMITATION.—The aggregate amount not in-
cluded in the gross income of any individual by reason of 
subsection (a) shall not exceed $50,000. 
(c) QUALIFIED FIRST RESPONDER.—For purposes of 
this section, the term ‘‘qualified first responder’’ means 
any individual who— 
(1) is a physician (as defined in section 
1861(r)(1) of the Social Security Act), nurse, phar-
macist, law enforcement officer, corrections officer, 
firefighter, emergency medical technician, or para-
medic, that provides services in a county that has at 
least one confirmed case of COVID-19, or 
(2) provides services in a licensed medical or 
care facility which is located in such a county. 
(d) SPECIFIED INCOME.—For purposes of this sec-
tion, the term ‘‘specified income’’ means— 
(1) if the services described in subsection (c) 
are provided as an employee, the wages (as defined 
in section 3121(a) of the Internal Revenue Code of 
1986 determined without regard to paragraph (1) 
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thereof) received by the qualified first responder for 
the applicable period, and 
(2) in any other case, the income of the quali-
fied first responder which is properly allocable to the 
services described in subsection (c) which are pro-
vided by such qualified first responder during the 
applicable period. 
(e) APPLICABLE PERIOD.—For purposes of this sec-
tion, the term ‘‘applicable period’’ means the period begin-
ning on February 15, 2020, and ending on June 15, 2020. 
(f) EXTENSION.—The Secretary of the Treasury (or 
the Secretary’s delegate) may extend the applicable period 
for a period not to exceed 3 additional calendar months 
if the Secretary (or the Secretary’s delegate) determines 
that the emergency related to COVID-19 is likely to be 
ongoing during such period. If such period is so extended, 
the dollar amount in subsection (b) shall be increased by 
$12,500 for each month of such extension (and a like rate 
of increase with respect to any extension which is not a 
whole number of months). 
Æ 
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