Title: To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes.
Policy area: Taxation

Summary:
This bill allows a new tax credit for qualifying health care workers for $7,500 in a taxable year. A qualifying health care worker is an individual who (1) worked at any time as a doctor of medicine or osteopathy or any other person capable of providing health care services, (2) provided health care services that treated patients with COVID-19 (i.e., coronavirus disease 2019), and (3) has an income of less than $100,000 ($200,000 for joint returns).
The bill also excludes from gross income, for income tax purposes, income of an essential employee that does not exceed $100,000 for the duration of the COVID-19 national emergency. An essential employee is an employee who performs work involving the safety of human life or the protection of property, or who is determined to be an essential employee under state or local law.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6773 Introduced in House (IH)]

<DOC>






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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. HEALTH CARE WORKER CREDIT.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 30E. HEALTH CARE WORKER CREDIT.

    ``(a) Allowance of Credit.--In case of an individual 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 osteopathy 
                        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 
                        providing 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 
                psychologists, optometrists, and chiropractors 
                authorized 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 Secretary.
    ``(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 calendar 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 following 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.

SEC. 2. INCOME OF ESSENTIAL EMPLOYEES NON-TAXABLE DURING COVID-19 
              EMERGENCY.

    (a) In General.--For purposes of the Internal Revenue 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 property, as determined by the 
        Secretary of the Treasury (or the Secretary's delegate), or
            (2) an employee that is determined to be an essential 
        employee under the laws of the State or locality where such 
        employee resides.
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