3.0.0 312 2023-01-11T13:43:36Z 2023-01-11T13:43:36Z House HR 2021-01-13 117 [Congressional Record Volume 167, Number 8 (Wednesday, January 13, 2021)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. POSEY:H.R. 312.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 18 allows Congress to make alllaws ``which shall be necessary and proper for carrying intoexecution'' any of Congress's enumerated powers, includingCongress's powers over appropriations.Sixteenth Amendment, provides Congress the power to ``layand collect taxes on incomes.''[[Page H195]][Page H194]]]> hspw00 Transportation and Infrastructure Committee House Standing hspw12 Highways and Transit Subcommittee Referred to 2021-02-04T17:03:30Z Referred to 2021-01-13T14:00:41Z hswm00 Ways and Means Committee House Standing Referred to 2021-01-13T14:00:36Z 2021-02-04 hspw12 Highways and Transit Subcommittee 1 House committee actions Referred to the Subcommittee on Highways and Transit. Committee 2021-01-13 Referred to the Committee on Ways and Means, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hspw00 Transportation and Infrastructure Committee 2021-01-13 Referred to the Committee on Ways and Means, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2021-01-13 Introduced in House IntroReferral Intro-H 9 Library of Congress 2021-01-13 Introduced in House IntroReferral 1000 9 Library of Congress P000599 Rep. Posey, Bill [R-FL-8] Bill Posey R FL 8 N Taxation Cardiovascular and respiratory health Emergency medical services and trauma care Health personnel Income tax credits Infectious and parasitic diseases Roads and highways State and local taxation Transportation programs funding Wages and earnings Taxation 00 2021-01-13 Introduced in House 2021-04-05T13:41:12Z This bill allows a refundable income tax credit for state income taxes paid by individuals providing services as first responders, doctors, nurses, or other health or emergency services. This credit expires after the Department of the Treasury certifies that the COVID-19 (i.e., coronavirus disease 2019) emergency period has ended.

The bill requires a reduction in federal highway funds paid to a state that corresponds to the credit amount allowed by this bill.

]]> To provide a Federal income tax credit for State income taxes paid by individuals temporarily providing certain health or emergency services in the State, and to provide a corresponding reduction in Federal highway funds to the State. Display Title To provide a Federal income tax credit for State income taxes paid by individuals temporarily providing certain health or emergency services in the State, and to provide a corresponding reduction in Federal highway funds to the State. Official Title as Introduced To provide a Federal income tax credit for State income taxes paid by individuals temporarily providing certain health or emergency services in the State, and to provide a corresponding reduction in Federal highway funds to the State. Introduced in House IH Introduced in House 2021-01-13T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117hr312ih/xml/BILLS-117hr312ih.xml 2021-02-04 Referred to the Subcommittee on Highways and Transit. 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.