,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fggc  ,,in ,,the ,,house ,,of  
,,representatives  ,may #h1 #bjbj,mr4   
,sean ,patrick ,maloney of ,new ,york   
7for himself1 ,mr4 ,tonko1 and ,mr4     
,rush7 introduced the following bill2   
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 provide for a credit against tax for   
certain health care workers1 and for    
other purposes4  #a4 ,health care worker
 credit  7a7 ,in general ,subpart ,b of 
part ,,iv of subchapter ,a of chapter #a
 of the ,internal ,revenue ,code of     
#aihf is amended by adding at the end   
the following new section3  #cj;,e4     
,health care worker credit  7a7         
,allowance of credit ,in case of an     
individual who is a qualifying health   
care worker1 there shall be allowed as a
 credit against the tax imposed by this 
chapter for the taxable year an amount  
equal to #g1ejj4  7b7 ,definitions ,for 
purposes of this section-- 7#a7         

,qualifying health care worker ,the term
 qualifying health care worker means1   
with respect to a taxable year1 an      
individual who-- 7,a7 worked at any time
 as-- 7i7 a doctor of medicine or       
osteopathy who is authorized to practice
 medicine or surgery 7as appropriate7 by
 the ,state in which the doctor         
practices1 or  7ii7 any other person    
capable of providing health care        
services1  7,b7 provided health care    
services in a health care facility that 
treated patients with ,,covid-#ai1 and  
7,c7 had an income of less than #ajj1jjj
 7#bjj1jjj in case of a joint return74  
7#b7 ,other person capable of providing 
health care services ,the term other    
person capable of providing health care 
services includes-- 7,a7 podiatrists1   
dentists1 clinical psychologists1       
optometrists1 and chiropractors         
authorized to practice in the ,state and
 performing within the scope of their   
practice as defined under ,state law1   
7,b7 nurse practitioners1               

nurse-midwives1 clinical social workers 
and physician assistants who are        
authorized to practice under ,state law 
and who are performing within the scope 
of their practice as defined under      
,state law1 and  7,c7 any other person  
capable of providing health care        
services1 as determined by the          
,secretary4  7c7 ,denial of double      
benefit ,no deduction shall be allowed  
under this chapter with respect to any  
qualified amount with respect to which a
 credit is allowed under this section4  
7d7 ,application ,this section shall    
only apply to individuals working as    
qualified health care workers in        
calendar year #bjbj4  4  7b7 ,clerical  
amendment ,the table of sections for    
subpart ,b of part ,,iv of subchapter ,a
 of chapter #a of such ,code is amended 
by adding at the end the following new  
item3  ,sec4 #cj;,e4 ,health care worker
 credit4  4  7c7 ,effective date ,the   
amendments made by this section shall   
apply to taxable years beginning after  

,december #ca1 #bjai4  #b4 ,income of   
essential employees non-taxable during  
,,covid-#ai ,emergency  7a7 ,in general 
,for purposes of the ,internal ,revenue 
,code of #aihf1 so much of the income of
 an essential employee as-- 7#a7 is     
attributable to such employee's work as 
an essential employee1 and  7#b7 does   
not exceed #ajj1jjj1  shall be excluded 
from gross income for the duration of   
the national emergency declared by the  
,president under the ,national          
,emergencies ,act 7#ej ,u4,s4,c4 #afja  
et seq47 with respect to the            
,coronavirus ,disease #bjai             
7,,covid-#ai74  7b7 ,essential employee 
,the term essential employee means--    
7#a7 an employee that performs work     
involving the safety of human life or   
the protection of property1 as          
determined by the ,secretary of the     
,treasury 7or the ,secretary's          
delegate71 or  7#b7 an employee that is 
determined to be an essential employee  
under the laws of the ,state or locality

 where such employee resides4