Essential Worker Tax Parity Act of 2021

I 117TH CONGRESS 1ST SESSION H. R. 2563 To exclude from gross income $10,200 in wages or net earnings of certain taxpayers for taxable year 2020. IN THE HOUSE OF REPRESENTATIVES APRIL 15, 2021 Mr. BERGMAN (for himself and Mrs. HINSON) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To exclude from gross income $10,200 in wages or net earnings of certain taxpayers for taxable year 2020. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Essential Worker Tax 4 Parity Act of 2021’’. 5 SEC. 2. CERTAIN INCOME NOT INCLUDIBLE IN GROSS IN- 6 COME. 7 (a) SPECIAL EXCLUSION FROM GROSS INCOME FOR 8 2020.—Notwithstanding any other provision of law, for 9 purposes of the Internal Revenue Code of 1986, in the 10 VerDate Sep 11 2014 21:57 May 28, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2563.IH H2563 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 2563 IH case of any taxable year beginning in 2020, if the adjusted 1 gross income of the taxpayer for such taxable year is less 2 than $150,000 (determined without regard to this sub- 3 section), the gross income of such taxpayer shall not in- 4 clude so much of the wages (determined under section 5 3401(a) of such Code) or net earnings from self-employ- 6 ment (as defined in section 1402(a) of such Code) of the 7 taxpayer (or, in the case of a joint return, of each spouse) 8 as does not exceed $10,200. 9 (b) DENIAL OF DOUBLE BENEFIT.—The amount of 10 the exclusion allowable under subsection (a) shall be re- 11 duced by the amount of the exclusion allowed under sec- 12 tion 85(c) of the Internal Revenue Code of 1986 (relating 13 to suspension of tax on portion of unemployment com- 14 pensation). 15 Æ VerDate Sep 11 2014 21:57 May 28, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2563.IH H2563 pbinns on DSKJLVW7X2PROD with BILLS