Title: To amend the Internal Revenue Code of 1986 to allow a refundable tax credit against income tax for certain healthcare professionals.
Policy area: Taxation

Summary:
This bill allows a $5,000 refundable tax credit for certain healthcare professionals. The bill defines healthcare professional as (1) a practitioner (i.e., physician assistant, nurse practitioner, clinical nurse specialist, certified registered nurse anesthetist, certified nurse-midwife, clinical social worker, clinical psychologist, and registered dietitian or nutrition professional); (2) a certified nursing assistant; (3) a licensed practical nurse or registered professional nurse; or (4) a home health aide.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3505 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 3505

 To amend the Internal Revenue Code of 1986 to allow a refundable tax 
    credit against income tax for certain healthcare professionals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 25, 2021

   Mr. Higgins of New York 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 allow a refundable tax 
    credit against income tax for certain healthcare professionals.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CREDIT FOR CERTAIN HEALTHCARE PROFESSIONALS.

    (a) In General.--Section 36A of the Internal Revenue Code of 1986 
is amended to read as follows:

``SEC. 36A CREDIT FOR CERTAIN HEALTHCARE PROFESSIONALS.

    ``(a) Allowance of Credit.--In the case of an individual who is a 
healthcare professional with respect to the taxable year, there shall 
be allowed a credit of $5,000 against the tax imposed by this subtitle 
for such taxable year.
    ``(b) Healthcare Professional Defined.--For purposes of this 
section, the term `healthcare professional' means, with respect to any 
taxable year, any individual who, at any time during such taxable year, 
is--
            ``(1) a practitioner, as such term is defined in section 
        1842(b)(18)(C) of the Social Security Act (42 U.S.C. 
        1395u(b)(18)(C)),
            ``(2) a certified nursing assistant,
            ``(3) a licensed practical nurse or registered professional 
        nurse, or
            ``(4) a home health aide.''.
    (b) Effective Date.--The amendments made by this Act shall apply to 
taxable years beginning after December 31, 2020.
    (c) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 
        1986 is amended by inserting ``, 36A'' after ``36''.
            (2) Section 1324(b)(2) of title 31, United States Code, is 
        amended by inserting ``, 36A'' after ``, 36''.
            (3) The table of section for subpart C of part IV of 
        subchapter A of chapter 1 such Code is amended by amending the 
        item relating to section 36A to read as follows:

``36A. Credit for certain healthcare professionals.''.
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