I 
116TH CONGRESS 
2D SESSION 
H. R. 6773 
To amend the Internal Revenue Code of 1986 to provide for a credit against 
tax for certain health care workers, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 8, 2020 
Mr. SEAN PATRICK MALONEY of New York (for himself, Mr. TONKO, and Mr. 
RUSH) 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 provide 
for a credit against tax for certain health care workers, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. HEALTH CARE WORKER CREDIT. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘SEC. 30E. HEALTH CARE WORKER CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In case of an indi-
vidual who is a qualifying health care worker, there shall 
be allowed as a credit against the tax imposed by this 
chapter for the taxable year an amount equal to $7,500. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFYING
HEALTH
CARE
WORKER.— 
The term ‘qualifying health care worker’ means, 
with respect to a taxable year, an individual who— 
‘‘(A) worked at any time as— 
‘‘(i) a doctor of medicine or osteop-
athy who is authorized to practice medicine 
or surgery (as appropriate) by the State in 
which the doctor practices, or 
‘‘(ii) any other person capable of pro-
viding health care services, 
‘‘(B) provided health care services in a 
health care facility that treated patients with 
COVID-19, and 
‘‘(C) had an income of less than $100,000 
($200,000 in case of a joint return). 
‘‘(2) OTHER PERSON CAPABLE OF PROVIDING 
HEALTH CARE SERVICES.—The term ‘other person 
capable of providing health care services’ includes— 
‘‘(A) podiatrists, dentists, clinical psycholo-
gists, optometrists, and chiropractors author-
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ized to practice in the State and performing 
within the scope of their practice as defined 
under State law, 
‘‘(B) nurse practitioners, nurse-midwives, 
clinical social workers and physician assistants 
who are authorized to practice under State law 
and who are performing within the scope of 
their practice as defined under State law, and 
‘‘(C) any other person capable of providing 
health care services, as determined by the Sec-
retary. 
‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this chapter with respect to any 
qualified amount with respect to which a credit is allowed 
under this section. 
‘‘(d) APPLICATION.—This section shall only apply to 
individuals working as qualified health care workers in cal-
endar year 2020.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 30E. Health care worker credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
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SEC. 2. INCOME OF ESSENTIAL EMPLOYEES NON-TAXABLE 
DURING COVID-19 EMERGENCY. 
(a) IN GENERAL.—For purposes of the Internal Rev-
enue Code of 1986, so much of the income of an essential 
employee as— 
(1) is attributable to such employee’s work as 
an essential employee, and 
(2) does not exceed $100,000, 
shall be excluded from gross income for the duration of 
the national emergency declared by the President under 
the National Emergencies Act (50 U.S.C. 1601 et seq.) 
with respect to the Coronavirus Disease 2019 (COVID– 
19). 
(b) ESSENTIAL EMPLOYEE.—The term ‘‘essential 
employee’’ means— 
(1) an employee that performs work involving 
the safety of human life or the protection of prop-
erty, as determined by the Secretary of the Treasury 
(or the Secretary’s delegate), or 
(2) an employee that is determined to be an es-
sential employee under the laws of the State or lo-
cality where such employee resides. 
Æ 
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