,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #fdhd ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,april #aj1 #bjbj,mr4 ,neguse 7= himself & ,ms4 ,k5dra ,s4 ,horn ( ,oklahoma7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committee on ,education & ,labor1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to require employ]s to pay haz>d pay to heal? c>e employees dur+ public heal? em]g5cies1 & to provide a tax cr$it = ! co/ ( su* pay4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,haz>d ,pay = ! ,frontl9es ,dur+ ,heal? ,em]g5cies ,act4 #b4 ,m&atory haz>d pay = heal? c>e employees dur+ public heal? em]g5cies 7a7 ,employ] requirem5t ,dur+ an em]g5cy p]iod1 an employ] ( a heal? c>e employee %all pay ! employee at a rate n less ?an "o & "o-f\r? times ! regul> rate at :i* ! employee is employ$4 7b7 ,en=cem5t ,a violation ( subsection 7a7 %all be treat$ z a violation ( section #f ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bjf74 7c7 ,def9itions ,9 ?is ,act3 7#a7 ,,flsa t]ms ,! t]ms employ] & employ h ! mean+s giv5 ! t]ms 9 section #c ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bjc74 7#b7 ,heal? c>e employee ,! t]m heal? c>e employee means an employee describ$ 9 major gr\p #bi or #ca 9 ! occupational pr(iles publi%$ by ! ,bureau ( ,labor ,/ati/ics2 except t su* t]m %all n include any ( ! foll[+3 vet]9>ians2 *iropractors2 d5ti/s2 dietitians & nutritioni/s2 optometri/s2 podiatri/s2 occupational !rapi/s2 physical !rapi/s2 radiation !rapi/s2 recreational !rapi/s2 spee*-language pa?ologi/s2 ex]cise physiologi/s2 !rapi/s1 all o!r2 audiologi/s2 d5tal hygi5i/s2 dietetic te*nicians2 vet]9>y te*nologi/s & te*nicians2 oph?almic m$ical te*nicians2 m$ical records & heal? in=mation te*nicians2 opticians1 disp5s+2 a?letic tra9]s2 g5etic c\nselors2 occupational !rapy & physical !rapi/ assi/ants & aides2 o!r heal?c>e support occupations2 d5tal assi/ants2 m$ical transcriptioni/s2 ph>macy aides2 & vet]9>y assi/ants & laboratory animal c>etak]s4 7#c7 ,em]g5cy p]iod ,! t]m em]g5cy p]iod has ! mean+ giv5 su* t]m 9 section #aace7;g7 ( ! ,social ,security ,act4 7#d7 ,regul> rate ,! t]m regul> rate has ! mean+ giv5 ! t]m 9 section #g ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bjg74 #c4 ,payroll cr$it = c]ta9 m&atory haz>d pay 7a7 ,9 g5]al ,9 ! case ( an employ]1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by section #caaa7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf = ea* cal5d> qu>t] an am\nt equal to #ajj p]c5t ( ! qualifi$ haz>d pay wages paid by su* employ] ) respect to su* cal5d> qu>t]4 7b7 ,limitations & refundability 7#a7 ,cr$it limit$ to c]ta9 employm5t taxes ,! cr$it all[$ by subsection 7a7 ) respect to any cal5d> qu>t] %all n exce$ ! tax impos$ by section #caaa7;a7 ( su* ,code = su* cal5d> qu>t] 7r$uc$ by any o!r cr$its all[$ aga9/ su* tax = su* qu>t]7 on ! wages paid ) respect to ! employm5t ( all employees ( ! employ]4 7#b7 ,refundability ( excess cr$it 7,a7 ,9 g5]al ,if ! am\nt ( ! cr$it "u subsection 7a7 exce$s ! limitation ( p>agraph 7#a7 = any cal5d> qu>t]1 su* excess %all be treat$ z an ov]paym5t t %all be refund$ "u sections #fdjb7;a7 & #fdac7;b7 ( su* ,code4 7,b7 ,treatm5t ( paym5ts ,= purposes ( section #acbd ( title #ca1 ,unit$ ,/ates ,code1 any am\nts due to an employ] "u ?is p>agraph %all be treat$ 9 ! same mann] z a refund due f a cr$it provision ref]r$ to 9 subsection 7b77#b7 ( su* section4 7c7 ,qualifi$ haz>d pay wages ,= purposes ( ?is section1 ! t]m qualifi$ haz>d pay wages means wages 7z def9$ 9 section #caba7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 paid by an employ] :i* are requir$ to be paid by reason ( section #b4 7d7 ,special rules 7#a7 ,d5ial ( d\ble b5efit ,= purposes ( *apt] #a ( su* ,code1 ! gross income ( ! employ]1 = ! taxable ye> :i* includes ! la/ day ( any cal5d> qu>t] ) respect to :i* a cr$it is all[$ "u ?is section1 %all be increas$ by ! am\nt ( su* cr$it4 7#b7 ,election n to h section apply ,?is section %all n apply ) respect to any employ] = any cal5d> qu>t] if su* employ] elects 7at su* "t & 9 su* mann] z ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 may prescribe7 n to h ?is section apply4 7#c7 ,c]ta9 t]ms ,any t]m us$ 9 ?is section :i* is also us$ 9 *apt] #ba ( su* ,code %all h ! same mean+ z :5 us$ 9 su* *apt]4 7e7 ,regulations ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all prescribe su* regulations or o!r guidance z may be necess>y to c>ry out ! purposes ( ?is section1 includ+-- 7#a7 regulations or o!r guidance to prev5t ! avoidance ( ! purposes ( ! limitations "u ?is section2 7#b7 regulations or o!r guidance to m9imize compliance & record-keep+ burd5s "u ?is section2 7#c7 regulations or o!r guidance provid+ = waiv] ( p5alties = failure to deposit am\nts 9 anticipation ( ! all[ance ( ! cr$it all[$ "u ?is section2 7#d7 regulations or o!r guidance = recaptur+ ! b5efit ( cr$its det]m9$ "u ?is section 9 cases :]e !re is a subsequ5t adju/m5t to ! cr$it det]m9$ "u subsection 7a72 & 7#e7 regulations or o!r guidance to ensure t ! wages tak5 into acc\nt "u ?is section con=m ) ! wages requir$ "u section #b4 7f7 ,transf]s to ,f$]al ,old-,age & ,survivors ,insurance ,tru/ ,fund ,!re are h]eby appropriat$ to ! ,f$]al ,old-,age & ,survivors ,insurance ,tru/ ,fund & ! ,f$]al ,disability ,insurance ,tru/ ,fund e/abli%$ "u section #bja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja7 am\nts equal to ! r$uction 9 rev5ues to ! ,treasury by reason ( ?is section 7)\t reg>d to ?is subsection74 ,am\nts appropriat$ by ! prec$+ s5t5ce %all be transf]r$ f ! g5]al fund at su* times & 9 su* mann] z to replicate to ! ext5t possible ! transf]s :i* w\ld h occurr$ to su* ,tru/ ,fund _h ?is section n be5 enact$4