,i #aafth ,,congress #b;d ,session ,h4 ,r4 #fdhd ,,in ,,the ,,house ,,of ,,representatives ,april #aj1 #bjbj,mr4 ,neguse 7for himself and ,ms4 ,kendra ,s4 ,horn of ,oklahoma7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,education and ,labor1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to require employers to pay hazard pay to health care employees during public health emergencies1 and to provide a tax credit for the cost of such pay4 #a4 ,short title ,this ,act may be cited as the ,hazard ,pay for the ,frontlines ,during ,health ,emergencies ,act4 #b4 ,mandatory hazard pay for health care employees during public health emergencies 7a7 ,employer requirement ,during an emergency period1 an employer of a health care employee shall pay the employee at a rate not less than one and one-fourth times the regular rate at which the employee is employed4 7b7 ,enforcement ,a violation of subsection 7a7 shall be treated as a violation of section #f of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjf74 7c7 ,definitions ,in this ,act3 7#a7 ,,flsa terms ,the terms employer and employ have the meanings given the terms in section #c of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjc74 7#b7 ,health care employee ,the term health care employee means an employee described in major group #bi or #ca in the occupational profiles published by the ,bureau of ,labor ,statistics2 except that such term shall not include any of the following3 veterinarians2 chiropractors2 dentists2 dietitians and nutritionists2 optometrists2 podiatrists2 occupational therapists2 physical therapists2 radiation therapists2 recreational therapists2 speech-language pathologists2 exercise physiologists2 therapists1 all other2 audiologists2 dental hygienists2 dietetic technicians2 veterinary technologists and technicians2 ophthalmic medical technicians2 medical records and health information technicians2 opticians1 dispensing2 athletic trainers2 genetic counselors2 occupational therapy and physical therapist assistants and aides2 other healthcare support occupations2 dental assistants2 medical transcriptionists2 pharmacy aides2 and veterinary assistants and laboratory animal caretakers4 7#c7 ,emergency period ,the term emergency period has the meaning given such term in section #aace7;g7 of the ,social ,security ,act4 7#d7 ,regular rate ,the term regular rate has the meaning given the term in section #g of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bjg74 #c4 ,payroll credit for certain mandatory hazard pay 7a7 ,in general ,in the case of an employer1 there shall be allowed as a credit against the tax imposed by section #caaa7;a7 of the ,internal ,revenue ,code of #aihf for each calendar quarter an amount equal to #ajj percent of the qualified hazard pay wages paid by such employer with respect to such calendar quarter4 7b7 ,limitations and refundability 7#a7 ,credit limited to certain employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the tax imposed by section #caaa7;a7 of such ,code for such calendar quarter 7reduced by any other credits allowed against such tax for such quarter7 on the wages paid with respect to the employment of all employees of the employer4 7#b7 ,refundability of excess credit 7,a7 ,in general ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#a7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b7 of such ,code4 7,b7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any amounts due to an employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7c7 ,qualified hazard pay wages ,for purposes of this section1 the term qualified hazard pay wages means wages 7as defined in section #caba7;a7 of the ,internal ,revenue ,code of #aihf7 paid by an employer which are required to be paid by reason of section #b4 7d7 ,special rules 7#a7 ,denial of double benefit ,for purposes of chapter #a of such ,code1 the gross income of the employer1 for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section1 shall be increased by the amount of such credit4 7#b7 ,election not to have section apply ,this section shall not apply with respect to any employer for any calendar quarter if such employer elects 7at such time and in such manner as the ,secretary of the ,treasury 7or the ,secretary's delegate7 may prescribe7 not to have this section apply4 7#c7 ,certain terms ,any term used in this section which is also used in chapter #ba of such ,code shall have the same meaning as when used in such chapter4 7e7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance to prevent the avoidance of the purposes of the limitations under this section2 7#b7 regulations or other guidance to minimize compliance and record-keeping burdens under this section2 7#c7 regulations or other guidance providing for waiver of penalties for failure to deposit amounts in anticipation of the allowance of the credit allowed under this section2 7#d7 regulations or other guidance for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection 7a72 and 7#e7 regulations or other guidance to ensure that the wages taken into account under this section conform with the wages required under section #b4 7f7 ,transfers to ,federal ,old-,age and ,survivors ,insurance ,trust ,fund ,there are hereby appropriated to the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund established under section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 amounts equal to the reduction in revenues to the ,treasury by reason of this section 7without regard to this subsection74 ,amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such ,trust ,fund had this section not been enacted4