,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fggc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #h1 #bjbj,mr4    
,sean ,patrick ,maloney ( ,new ,york 7= 
himself1 ,mr4 ,tonko1 & ,mr4 ,ru%7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide = a cr$it aga9/
 tax = c]ta9 heal? c>e work]s1 & = o!r  
purposes4  #a4 ,heal? c>e work] cr$it   
7a7 ,9 g5]al ,subp>t ,b ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #cj;,e4 
,heal? c>e work] cr$it  7a7 ,all[ance ( 
cr$it ,9 case ( an individual :o is a   
qualify+ heal? c>e work]1 !re %all be   
all[$ z a cr$it aga9/ ! tax impos$ by   
?is *apt] = ! taxable ye> an am\nt equal
 to #g1ejj4  7b7 ,def9itions ,= purposes
 ( ?is section-- 7#a7 ,qualify+ heal?   
c>e work] ,! t]m qualify+ heal? c>e     
work] means1 ) respect to a taxable ye>1
 an individual :o-- 7,a7 work$ at any "t

 z-- 7i7 a doctor ( m$ic9e or o/eopa?y  
:o is au?oriz$ to practice m$ic9e or    
surg]y 7z appropriate7 by ! ,/ate 9 :i* 
! doctor practices1 or  7ii7 any o!r    
p]son capable ( provid+ heal? c>e       
s]vices1  7,b7 provid$ heal? c>e s]vices
 9 a heal? c>e facility t treat$ pati5ts
 ) ,,covid-#ai1 &  7,c7 _h an income (  
less ?an #ajj1jjj 7#bjj1jjj 9 case ( a  
jo9t return74  7#b7 ,o!r p]son capable (
 provid+ heal? c>e s]vices ,! t]m o!r   
p]son capable ( provid+ heal? c>e       
s]vices includes-- 7,a7 podiatri/s1     
d5ti/s1 cl9ical psy*ologi/s1            
optometri/s1 & *iropractors au?oriz$ to 
practice 9 ! ,/ate & p]=m+ )9 ! scope ( 
_! practice z def9$ "u ,/ate law1  7,b7 
nurse practition]s1 nurse-midwives1     
cl9ical social work]s & physician       
assi/ants :o are au?oriz$ to practice "u
 ,/ate law & :o are p]=m+ )9 ! scope (  
_! practice z def9$ "u ,/ate law1 &     
7,c7 any o!r p]son capable ( provid+    
heal? c>e s]vices1 z det]m9$ by !       
,secret>y4  7c7 ,d5ial ( d\ble b5efit   

,no d$uction %all be all[$ "u ?is *apt] 
) respect to any qualifi$ am\nt )       
respect to :i* a cr$it is all[$ "u ?is  
section4  7d7 ,application ,?is section 
%all only apply to individuals work+ z  
qualifi$ heal? c>e work]s 9 cal5d> ye>  
#bjbj4  4  7b7 ,cl]ical am5dm5t ,! table
 ( sections = subp>t ,b ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #cj;,e4 ,heal? c>e work]   
cr$it4  4  7c7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4  #b4 ,income ( ess5tial     
employees non-taxable dur+ ,,covid-#ai  
,em]g5cy  7a7 ,9 g5]al ,= purposes ( !  
,int]nal ,rev5ue ,code ( #aihf1 s mu* ( 
! income ( an ess5tial employee z-- 7#a7
 is attributable to su* employee's "w z 
an ess5tial employee1 &  7#b7 does n    
exce$ #ajj1jjj1  %all be exclud$ f gross
 income = ! duration ( ! national       
em]g5cy decl>$ by ! ,presid5t "u !      
,national ,em]g5cies ,act 7#ej ,u4,s4,c4

 #afja et seq47 ) respect to !          
,coronavirus ,disease #bjai             
7,,covid-#ai74  7b7 ,ess5tial employee  
,! t]m ess5tial employee means-- 7#a7 an
 employee t p]=ms "w involv+ ! safety ( 
human life or ! protection ( prop]ty1 z 
det]m9$ by ! ,secret>y ( ! ,treasury 7or
 ! ,secret>y's delegate71 or  7#b7 an   
employee t is det]m9$ to be an ess5tial 
employee "u ! laws ( ! ,/ate or locality
 :]e su* employee resides4