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I
117TH CONGRESS
1ST SESSION
H. R. 942
To amend the Internal Revenue Code of 1986 to provide for the application
of the premium tax credit in the case of certain individuals who are
unemployed during 2021.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 8, 2021
Mrs. MCBATH (for herself and Ms. SA´NCHEZ) 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 the application of the premium tax credit in the
case of certain individuals who are unemployed during
2021.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. APPLICATION OF PREMIUM TAX CREDIT IN
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CASE OF INDIVIDUALS RECEIVING UNEM-
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PLOYMENT COMPENSATION DURING 2021.
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(a) IN GENERAL.—Section 36B of the Internal Rev-
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enue Code of 1986 is amended by redesignating subsection
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(g) as subsection (h) and by inserting after subsection (f)
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the following new subsection:
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‘‘(g) SPECIAL RULE FOR INDIVIDUALS WHO RE-
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CEIVE UNEMPLOYMENT COMPENSATION DURING 2021.—
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‘‘(1) IN GENERAL.—For purposes of this sec-
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tion, in the case of a taxpayer who has received, or
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has been approved to receive, unemployment com-
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pensation for any week beginning during 2021, for
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the taxable year in which such week begins—
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‘‘(A) such taxpayer shall be treated as an
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applicable taxpayer, and
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‘‘(B) there shall not be taken into account
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any household income of the taxpayer in excess
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of 133 percent of the poverty line for a family
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of the size involved.
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‘‘(2) UNEMPLOYMENT
COMPENSATION.—For
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purposes of this subsection, the term ‘unemployment
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compensation’ has the meaning given such term in
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section 85(b).
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‘‘(3) EVIDENCE
OF
UNEMPLOYMENT
COM-
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PENSATION.—For purposes of this subsection, a tax-
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payer shall not be treated as having received (or
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been approved to receive) unemployment compensa-
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tion for any week unless such taxpayer provides self-
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attestation of, and such documentation as the Sec-
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retary shall prescribe which demonstrates, such re-
1
ceipt or approval.
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‘‘(4) CLARIFICATION OF RULES REMAINING AP-
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PLICABLE.—
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‘‘(A) JOINT
RETURN
REQUIREMENT.—
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Paragraph (1)(A) shall not affect the applica-
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tion of subsection (c)(1)(C).
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‘‘(B)
HOUSEHOLD
INCOME
AND
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AFFORDABILLITY.—Paragraph (1)(B) shall not
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apply to any determination of household income
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for purposes of paragraph (2)(C)(i)(II) or
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(4)(C)(ii) of subsection (c)’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2020.
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Æ
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