,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fdcc  ,,in ,,the ,,house ,,of  
,,representatives  ,april #c1 #bjbj,mr4 
,huizenga introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to       
provide an exclusion from gross income  
for certain qualified first responders4 
#a4 ,short title ,this ,act may be cited
 as the ,helping ,emergency ,responders 
,overcome ,emergency ,situations ,act of
 #bjbj or as the ,,heroes ,act of #bjbj4
  #b4 ,exclusion from gross income for  
certain qualified first responders  7a7 
,in general ,for purposes of the        
,internal ,revenue ,code of #aihf1 gross
 income shall not include specified     
income of any qualified first responder4
  7b7 ,limitation ,the aggregate amount 
not included in the gross income of any 
individual by reason of subsection 7a7  
shall not exceed #ej1jjj4  7c7          
,qualified first responder ,for purposes
 of this section1 the term qualified    
first responder means any individual    

who-- 7#a7 is a physician 7as defined in
 section #ahfa7r77#a7 of the ,social    
,security ,act71 nurse1 pharmacist1 law 
enforcement officer1 corrections        
officer1 firefighter1 emergency medical 
technician1 or paramedic1 that provides 
services in a county that has at least  
one confirmed case of ,,covid-#ai1 or   
7#b7 provides services in a licensed    
medical or care facility which is       
located in such a county4  7d7          
,specified income ,for purposes of this 
section1 the term specified income      
means-- 7#a7 if the services described  
in subsection 7c7 are provided as an    
employee1 the wages 7as defined in      
section #caba7;a7 of the ,internal      
,revenue ,code of #aihf determined      
without regard to paragraph 7#a7        
thereof7 received by the qualified first
 responder for the applicable period1   
and  7#b7 in any other case1 the income 
of the qualified first responder which  
is properly allocable to the services   
described in subsection 7c7 which are   

provided by such qualified first        
responder during the applicable period4 
7e7 ,applicable period ,for purposes of 
this section1 the term applicable period
 means the period beginning on ,february
 #ae1 #bjbj1 and ending on ,june #ae1   
#bjbj4  7f7 ,extension ,the ,secretary  
of the ,treasury 7or the ,secretary's   
delegate7 may extend the applicable     
period for a period not to exceed #c    
additional calendar months if the       
,secretary 7or the ,secretary's         
delegate7 determines that the emergency 
related to ,,covid-#ai is likely to be  
ongoing during such period4 ,if such    
period is so extended1 the dollar amount
 in subsection 7b7 shall be increased by
 #ab1ejj for each month of such         
extension 7and a like rate of increase  
with respect to any extension which is  
not a whole number of months74