I 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. CREDIT FOR CERTAIN HEALTHCARE PROFES- 3 SIONALS. 4 (a) IN GENERAL.—Section 36A of the Internal Rev- 5 enue Code of 1986 is amended to read as follows: 6 ‘‘SEC. 36A CREDIT FOR CERTAIN HEALTHCARE PROFES- 7 SIONALS. 8 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in- 9 dividual who is a healthcare professional with respect to 10 VerDate Sep 11 2014 22:32 Jun 23, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3505.IH H3505 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3505 IH the taxable year, there shall be allowed a credit of $5,000 1 against the tax imposed by this subtitle for such taxable 2 year. 3 ‘‘(b) HEALTHCARE PROFESSIONAL DEFINED.—For 4 purposes of this section, the term ‘healthcare professional’ 5 means, with respect to any taxable year, any individual 6 who, at any time during such taxable year, is— 7 ‘‘(1) a practitioner, as such term is defined in 8 section 1842(b)(18)(C) of the Social Security Act 9 (42 U.S.C. 1395u(b)(18)(C)), 10 ‘‘(2) a certified nursing assistant, 11 ‘‘(3) a licensed practical nurse or registered 12 professional nurse, or 13 ‘‘(4) a home health aide.’’. 14 (b) EFFECTIVE DATE.—The amendments made by 15 this Act shall apply to taxable years beginning after De- 16 cember 31, 2020. 17 (c) CONFORMING AMENDMENTS.— 18 (1) Section 6211(b)(4)(A) of the Internal Rev- 19 enue Code of 1986 is amended by inserting ‘‘, 36A’’ 20 after ‘‘36’’. 21 (2) Section 1324(b)(2) of title 31, United 22 States Code, is amended by inserting ‘‘, 36A’’ after 23 ‘‘, 36’’. 24 VerDate Sep 11 2014 22:32 Jun 23, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3505.IH H3505 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3505 IH (3) The table of section for subpart C of part 1 IV of subchapter A of chapter 1 such Code is 2 amended by amending the item relating to section 3 36A to read as follows: 4 ‘‘36A. Credit for certain healthcare professionals.’’. Æ VerDate Sep 11 2014 22:32 Jun 23, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H3505.IH H3505 kjohnson on DSK79L0C42PROD with BILLS