To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes.

I 116TH CONGRESS 2D SESSION H. R. 6773 To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes. IN THE HOUSE OF REPRESENTATIVES MAY 8, 2020 Mr. SEAN PATRICK MALONEY of New York (for himself, Mr. TONKO, and Mr. RUSH) 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 a credit against tax for certain health care workers, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. HEALTH CARE WORKER CREDIT. 3 (a) IN GENERAL.—Subpart B of part IV of sub- 4 chapter A of chapter 1 of the Internal Revenue Code of 5 1986 is amended by adding at the end the following new 6 section: 7 VerDate Sep 11 2014 01:33 May 21, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H6773.IH H6773 pamtmann on DSKBC07HB2PROD with BILLS 2 •HR 6773 IH ‘‘SEC. 30E. HEALTH CARE WORKER CREDIT. 1 ‘‘(a) ALLOWANCE OF CREDIT.—In case of an indi- 2 vidual who is a qualifying health care worker, there shall 3 be allowed as a credit against the tax imposed by this 4 chapter for the taxable year an amount equal to $7,500. 5 ‘‘(b) DEFINITIONS.—For purposes of this section— 6 ‘‘(1) QUALIFYING HEALTH CARE WORKER.— 7 The term ‘qualifying health care worker’ means, 8 with respect to a taxable year, an individual who— 9 ‘‘(A) worked at any time as— 10 ‘‘(i) a doctor of medicine or osteop- 11 athy who is authorized to practice medicine 12 or surgery (as appropriate) by the State in 13 which the doctor practices, or 14 ‘‘(ii) any other person capable of pro- 15 viding health care services, 16 ‘‘(B) provided health care services in a 17 health care facility that treated patients with 18 COVID-19, and 19 ‘‘(C) had an income of less than $100,000 20 ($200,000 in case of a joint return). 21 ‘‘(2) OTHER PERSON CAPABLE OF PROVIDING 22 HEALTH CARE SERVICES.—The term ‘other person 23 capable of providing health care services’ includes— 24 ‘‘(A) podiatrists, dentists, clinical psycholo- 25 gists, optometrists, and chiropractors author- 26 VerDate Sep 11 2014 01:33 May 21, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6773.IH H6773 pamtmann on DSKBC07HB2PROD with BILLS 3 •HR 6773 IH ized to practice in the State and performing 1 within the scope of their practice as defined 2 under State law, 3 ‘‘(B) nurse practitioners, nurse-midwives, 4 clinical social workers and physician assistants 5 who are authorized to practice under State law 6 and who are performing within the scope of 7 their practice as defined under State law, and 8 ‘‘(C) any other person capable of providing 9 health care services, as determined by the Sec- 10 retary. 11 ‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction 12 shall be allowed under this chapter with respect to any 13 qualified amount with respect to which a credit is allowed 14 under this section. 15 ‘‘(d) APPLICATION.—This section shall only apply to 16 individuals working as qualified health care workers in cal- 17 endar year 2020.’’. 18 (b) CLERICAL AMENDMENT.—The table of sections 19 for subpart B of part IV of subchapter A of chapter 1 20 of such Code is amended by adding at the end the fol- 21 lowing new item: 22 ‘‘Sec. 30E. Health care worker credit.’’. (c) EFFECTIVE DATE.—The amendments made by 23 this section shall apply to taxable years beginning after 24 December 31, 2019. 25 VerDate Sep 11 2014 01:33 May 21, 2020 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H6773.IH H6773 pamtmann on DSKBC07HB2PROD with BILLS 4 •HR 6773 IH SEC. 2. INCOME OF ESSENTIAL EMPLOYEES NON-TAXABLE 1 DURING COVID-19 EMERGENCY. 2 (a) IN GENERAL.—For purposes of the Internal Rev- 3 enue Code of 1986, so much of the income of an essential 4 employee as— 5 (1) is attributable to such employee’s work as 6 an essential employee, and 7 (2) does not exceed $100,000, 8 shall be excluded from gross income for the duration of 9 the national emergency declared by the President under 10 the National Emergencies Act (50 U.S.C. 1601 et seq.) 11 with respect to the Coronavirus Disease 2019 (COVID– 12 19). 13 (b) ESSENTIAL EMPLOYEE.—The term ‘‘essential 14 employee’’ means— 15 (1) an employee that performs work involving 16 the safety of human life or the protection of prop- 17 erty, as determined by the Secretary of the Treasury 18 (or the Secretary’s delegate), or 19 (2) an employee that is determined to be an es- 20 sential employee under the laws of the State or lo- 21 cality where such employee resides. 22 Æ VerDate Sep 11 2014 01:33 May 21, 2020 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H6773.IH H6773 pamtmann on DSKBC07HB2PROD with BILLS