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

Bill: 117-hr-3505
Sponsor: full_name: Rep. Higgins, Brian [D-NY-26]
Introduced: 2021-05-25
Policy area: Taxation
Latest action: action_date: 2021-05-25
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2021-05-25
action_desc: Introduced in House
text: <p>This bill allows a $5,000 refundable tax credit for certain healthcare professionals. The bill defines<em> healthcare professional </em>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.</p>

tv_txt: I 117th CONGRESS 1st Session H. R. 3505 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.

1. Credit for certain healthcare professionals (a) In general Section 36A of the Internal Revenue Code of 1986 is amended to read as follows: 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. .