,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fefg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #ba1 #bjbj,mr4 
,?ompson ( ,p5nsylvania 7= himself &    
,mr4 ,evans7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to provide an       
exclusion f gross income = c]ta9 work]s4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,giv+ ,retail]s & ,our ,conv5i5ce   
,employees ,relief ,act ( #bjbj or z !  
,,groc] ,act ( #bjbj4  #b4 ,exclusion f 
gross income = c]ta9 work]s  7a7 ,9     
g5]al ,= purposes ( ! ,int]nal ,rev5ue  
,code ( #aihf1 gross income %all n      
include specifi$ income ( any qualifi$  
employee4  7b7 ,limitation ,! aggregate 
am\nt n includ$ 9 ! gross income ( any  
individual by reason ( subsection 7a7   
%all n exce$ #be1jjj4  7c7 ,qualifi$    
employee ,= purposes ( ?is section1 !   
t]m qualifi$ employee means any         
individual :o provides s]vices at a     
bus9ess conc]n t is assign$ a ,nor?     
,am]ican ,indu/ry ,classification ,sy/em

 code beg9n+ ) #dbdd1 #dbdg1 #ddea1 or  
#ddga1 & :i* is locat$ 9 a c\nty t has  
at lea/ "o confirm$ case ( ,,covid-#ai4 
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$ employee = ! applicable  
p]iod1 &  7#b7 9 any o!r case1 ! income 
( ! qualifi$ employee :i* is prop]ly    
allocable to ! s]vices describ$ 9       
subsection 7c7 :i* are provid$ by su*   
qualifi$ employee 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 #f1bej = ea* mon? ( su*     
ext5sion 7& a l rate ( increase )       
respect to any ext5sion :i* is n a :ole 
numb] ( mon?s74