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

Summary

This bill allows a new tax credit for qualifying health care workers for $7,500 in a taxable year. A qualifying health care worker is an individual who (1) worked at any time as a doctor of medicine or osteopathy or any other person capable of providing health care services, (2) provided health care services that treated patients with COVID-19 (i.e., coronavirus disease 2019), and (3) has an income of less than $100,000 ($200,000 for joint returns). The bill also excludes from gross income, for income tax purposes, income of an essential employee that does not exceed $100,000 for the duration of the COVID-19 national emergency. An essential employee is an employee who performs work involving the safety of human life or the protection of property, or who is determined to be an essential employee under state or local law.

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Timeline

1. 8 May 2020

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 8 May 2020

   Introduced

   Introduced in House

   Source: IntroReferral

3. 8 May 2020

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 8 May 2020 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 8 May 2020

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 8 May 2020

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 8 May 2020

  Open at official source

Sponsors

• Sean Maloney · D · Sponsor
• Paul Tonko · D · Sponsor
• BOBBY RUSH · D · Sponsor
• Norma Torres · D · Cosponsor
• · hswm00 · Standing

Related records

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