3.0.0 6773 2023-01-11T13:42:58Z 2023-01-11T13:42:58Z House HR 2020-05-08 116 [Congressional Record Volume 166, Number 87 (Friday, May 8, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SEAN PATRICK MALONEY of New York:H.R. 6773.Congress has the power to enact this legislation pursuantto the following:Art. I, Sec. 8[Page H1986]]]> hswm00 Ways and Means Committee House Standing Referred to 2020-05-08T14:07:45Z 2020-05-08 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-05-08 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-05-08 Introduced in House IntroReferral 1000 9 Library of Congress M001185 Rep. Maloney, Sean Patrick [D-NY-18] Sean Maloney D NY Patrick 18 N T000469 Rep. Tonko, Paul [D-NY-20] Paul Tonko D NY 20 2020-05-08 True R000515 Rep. Rush, Bobby L. [D-IL-1] BOBBY RUSH D IL L. 1 2020-05-08 True T000474 Rep. Torres, Norma J. [D-CA-35] Norma Torres D CA J. 35 2020-07-21 False Taxation Cardiovascular and respiratory health Emergency medical services and trauma care Health personnel Income tax credits Income tax exclusion Infectious and parasitic diseases Wages and earnings Taxation 00 2020-05-08 Introduced in House 2020-05-27T19:28:33Z 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.

]]> To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes. Display Title To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes. Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes. Introduced in House IH Introduced in House 2020-05-08T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr6773ih/xml/BILLS-116hr6773ih.xml 2020-05-08 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.