[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2563 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 2563

   To exclude from gross income $10,200 in wages or net earnings of 
                certain taxpayers for taxable year 2020.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2021

  Mr. Bergman (for himself and Mrs. Hinson) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
   To exclude from gross income $10,200 in wages or net earnings of 
                certain taxpayers for taxable year 2020.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Essential Worker Tax Parity Act of 
2021''.

SEC. 2. CERTAIN INCOME NOT INCLUDIBLE IN GROSS INCOME.

    (a) Special Exclusion From Gross Income for 2020.--Notwithstanding 
any other provision of law, for purposes of the Internal Revenue Code 
of 1986, in the case of any taxable year beginning in 2020, if the 
adjusted gross income of the taxpayer for such taxable year is less 
than $150,000 (determined without regard to this subsection), the gross 
income of such taxpayer shall not include so much of the wages 
(determined under section 3401(a) of such Code) or net earnings from 
self-employment (as defined in section 1402(a) of such Code) of the 
taxpayer (or, in the case of a joint return, of each spouse) as does 
not exceed $10,200.
    (b) Denial of Double Benefit.--The amount of the exclusion 
allowable under subsection (a) shall be reduced by the amount of the 
exclusion allowed under section 85(c) of the Internal Revenue Code of 
1986 (relating to suspension of tax on portion of unemployment 
compensation).
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