3.0.0 7874 2023-01-11T13:45:46Z 2023-01-11T13:45:46Z House HR 2020-07-30 116 [Congressional Record Volume 166, Number 135 (Thursday, July 30, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. HARDER of California:H.R. 7874.Congress has the power to enact this legislation pursuantto the following:U.S. Const art. I, sec. 8[Page H4190]]]> hswm00 Ways and Means Committee House Standing hswm05 Tax Subcommittee Referred to 2020-07-30T14:35:02Z Referred to 2020-07-30T13:04:05Z 2020-07-30 hswm05 Tax Subcommittee 1 House committee actions Referred to the Subcommittee on Select Revenue Measures. Committee 2020-07-30 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-07-30 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-07-30 Introduced in House IntroReferral 1000 9 Library of Congress H001090 Rep. Harder, Josh [D-CA-10] Josh Harder D CA 10 N Taxation Administrative law and regulatory procedures Building construction Department of the Treasury Housing finance and home ownership Income tax rates Real estate business Taxation 00 2020-07-30 Introduced in House 2020-10-23T18:20:10Z Construction Jobs During Coronavirus Act

This bill assigns a zero tax rate on the taxable income of taxpayers engaged in the trade or business of home construction during the period beginning on January 1, 2020, and ending on the date on which the COVID-19 (i.e., coronavirus disease 2019) public health emergency ends.

]]> Construction Jobs During Coronavirus Act Display Title Construction Jobs During Coronavirus Act Short Title(s) as Introduced Construction Jobs During Coronavirus Act Introduced in House IH Official Title as Introduced To temporarily provide a zero rate of Federal income tax on income properly attributable to the trade or business of home construction. Introduced in House IH Introduced in House 2020-07-30T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr7874ih/xml/BILLS-116hr7874ih.xml 2020-07-30 Referred to the Subcommittee on Select Revenue Measures. 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.