HEROES Act of 2020

Bill: 116-hr-6433
Sponsor: full_name: Rep. Huizenga, Bill [R-MI-2]
Introduced: 2020-04-03
Policy area: Taxation
Subjects: Allied health services

Cardiovascular and respiratory health

Emergency medical services and trauma care

Fires

First responders and emergency personnel

Health facilities and institutions

Health personnel

Income tax exclusion

Infectious and parasitic diseases

Law enforcement officers

Nursing

Wages and earnings
Latest action: action_date: 2020-04-03
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2020-04-03
action_desc: Introduced in House
text: <p><b>Helping Emergency Responders Overcome Emergency Situations Act of 2020 or the HEROES Act of 2020</b></p> <p>This bill excludes from gross income, for income tax purposes, wages and other income up to $50,000 of qualified first responders for the period beginning on February 15, 2020, and ending on June 15, 2020. A <i>qualified first responder</i> is any individual (1) who is a physician, nurse, pharmacist, law enforcement officer, corrections officer, firefighter, emergency medical technician, or paramedic who provides services in a county with at least one confirmed case of COVID-19 (i.e., coronavirus disease 2019); or (2) who provides services in a licensed medical or care facility located in such county.</p> <p>The Department of the Treasury may extend the exclusion for an additional three-month period beyond June 15, 2020, if Treasury determines that the COVID-19 emergency is likely to be ongoing during the extended period. </p>

tv_txt: I 116th CONGRESS 2d Session H. R. 6433 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.

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 . 2. Exclusion from gross income for certain qualified first responders (a) In general For purposes of the Internal Revenue Code of 1986, gross income shall not include specified income of any qualified first responder. (b) Limitation The aggregate amount not included 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, pharmacist, law enforcement officer, corrections officer, firefighter, emergency medical technician, or paramedic, 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 section, 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) thereof) received by the qualified first responder for the applicable period, and (2) in any other case, the income of the qualified first responder which is properly allocable to the services described in subsection (c) which are provided by such qualified first responder during the applicable period. (e) Applicable period For purposes of this section, the term applicable period means the period beginning 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).