,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fdcc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #c1 #bjbj,mr4  
,huiz5ga introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to provide an exclusion f 
gross income = c]ta9 qualifi$ fir/      
respond]s4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,help+ ,em]g5cy         
,respond]s ,ov]come ,em]g5cy ,situations
 ,act ( #bjbj or z ! ,,h]oes ,act (     
#bjbj4  #b4 ,exclusion f gross income = 
c]ta9 qualifi$ fir/ respond]s  7a7 ,9   
g5]al ,= purposes ( ! ,int]nal ,rev5ue  
,code ( #aihf1 gross income %all n      
include specifi$ income ( any qualifi$  
fir/ respond]4  7b7 ,limitation ,!      
aggregate am\nt n includ$ 9 ! gross     
income ( any individual by reason (     
subsection 7a7 %all n exce$ #ej1jjj4    
7c7 ,qualifi$ fir/ respond] ,= purposes 
( ?is section1 ! t]m qualifi$ fir/      
respond] means any individual :o-- 7#a7 
is a physician 7z def9$ 9 section       
#ahfa7r77#a7 ( ! ,social ,security      

,act71 nurse1 ph>maci/1 law en=cem5t    
(fic]1 corrections (fic]1 firefight]1   
em]g5cy m$ical te*nician1 or p>am$ic1 t 
provides s]vices 9 a c\nty t has at lea/
 "o confirm$ case ( ,,covid-#ai1 or     
7#b7 provides s]vices 9 a lic5s$ m$ical 
or c>e facility :i* is locat$ 9 su* a   
c\nty4  7d7 ,specifi$ income ,= purposes
 ( ?is section1 ! t]m specifi$ income   
means-- 7#a7 if ! s]vices describ$ 9    
subsection 7c7 are provid$ z an         
employee1 ! wages 7z def9$ 9 section    
#caba7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf det]m9$ )\t reg>d to p>agraph 7#a7
 !re(7 receiv$ by ! qualifi$ fir/       
respond] = ! applicable p]iod1 &  7#b7 9
 any o!r case1 ! income ( ! qualifi$    
fir/ respond] :i* is prop]ly allocable  
to ! s]vices describ$ 9 subsection 7c7  
:i* are provid$ by su* qualifi$ fir/    
respond] dur+ ! applicable p]iod4  7e7  
,applicable p]iod ,= purposes ( ?is     
section1 ! t]m applicable p]iod means ! 
p]iod beg9n+ on ,febru>y #ae1 #bjbj1 &  
end+ on ,june #ae1 #bjbj4  7f7 ,ext5sion

 ,! ,secret>y ( ! ,treasury 7or !       
,secret>y's delegate7 may ext5d !       
applicable p]iod = a p]iod n to exce$ #c
 additional cal5d> mon?s if ! ,secret>y 
7or ! ,secret>y's delegate7 det]m9es t !
 em]g5cy relat$ to ,,covid-#ai is likely
 to be ongo+ dur+ su* p]iod4 ,if su*    
p]iod is s ext5d$1 ! doll> am\nt 9      
subsection 7b7 %all be increas$ by      
#ab1ejj = ea* mon? ( su* ext5sion 7& a l
 rate ( increase ) respect to any       
ext5sion :i* is n a :ole numb] ( mon?s74