I 
116TH CONGRESS 
2D SESSION 
H. R. 6970 
To prevent States from receiving Federal financial assistance if such States 
tax the income of an out-of-State volunteer providing assistance during 
a disaster or emergency, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 22, 2020 
Mr. DESJARLAIS introduced the following bill; which was referred to the 
Committee on Oversight and Reform 
A BILL 
To prevent States from receiving Federal financial assistance 
if such States tax the income of an out-of-State volunteer 
providing assistance during a disaster or emergency, 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. SHORT TITLE; FINDINGS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Prevent Restrictions on Volunteers’ Incomes During 
Emergencies Act’’ or the ‘‘PROVIDE Act’’. 
(b) FINDINGS.—The Congress finds that— 
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(1) volunteers are essential during national dis-
asters and emergencies; 
(2) in times of these disasters and emergencies, 
residents from one State may aid those in a dif-
ferent State and provide necessary assistance; 
(3) assistance from across State lines may con-
tinue for many weeks or months; and 
(4) therefore, it is in the interest of Congress 
to ensure that those who volunteer in a State in 
which they do not reside are not burdened by an un-
fair income tax. 
SEC. 2. INELIGIBILITY FOR FEDERAL FINANCIAL ASSIST-
ANCE FOR JURISDICTIONS THAT TAX VOLUN-
TEERS DURING AN EMERGENCY. 
Beginning with fiscal year 2020, any State or local 
government which taxes the income of an out-of-State in-
dividual that has traveled to such State for the purpose 
of volunteering or otherwise providing assistance in re-
sponse to a Federally declared disaster or emergency dur-
ing the emergency period shall be ineligible to receive Fed-
eral financial assistance (as such term is defined in section 
7501(a)(5) of title 31, United States Code). 
SEC. 3. DEFINITIONS. 
In this Act: 
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(1) EMERGENCY
PERIOD.—The term ‘‘emer-
gency period’’ means the period of time in which a 
Federally declared disaster or emergency is in effect. 
(2) FEDERALLY
DECLARED
DISASTER
OR 
EMERGENCY.—The term ‘‘Federally declared dis-
aster or emergency’’ means any disaster or emer-
gency declared by the President of the United States 
or the Secretary of Health and Human Services in 
accordance with Federal law. 
(3) LOCAL
GOVERNMENT.—The term ‘‘local 
government’’ means a county, city, town, village, or 
other general purpose political subdivision, instru-
mentality, or authority of a State. 
(4) STATE.—The term ‘‘State’’ means each of 
the 50 States and the District of Columbia, the 
Commonwealth of Puerto Rico, the Virgin Islands, 
Guam, American Samoa, the Commonwealth of the 
Northern Mariana Islands, and Indian Tribes. 
Æ 
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