,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fiaa  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ae1 #bjbj,mr4  
,posey introduced the following bill2   
which was referred to the ,committee on 
,ways and ,means1 and in addition to the
 ,committee on ,transportation and      
,infrastructure1 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 provide a ,federal income
 tax credit for ,state income taxes paid
 by individuals temporarily providing   
certain health or emergency services in 
the ,state1 and to provide a            
corresponding reduction in ,federal     
highway funds to the ,state4  #a4       
,credit for ,state income taxes paid by 
individuals temporarily providing       
certain health or emergency services    
7a7 ,in general ,subpart ,c of part ,,iv
 of subchapter ,a of chapter #a of the  
,internal ,revenue ,code of #aihf       

7relating to refundable credits7 is     
amended by inserting after section      
#cf;,b the following new section3       
#cf;,c4 ,credit for ,state income taxes 
paid by individuals temporarily         
providing certain health or emergency   
services  7a7 ,in general ,in the case  
of an eligible individual1 there shall  
be allowed as a credit against the tax  
imposed by this subtitle an amount equal
 to the income taxes imposed by a       
service-recipient ,state on the wages   
7as defined in section #cdja7 paid to   
such eligible individual for providing  
specified health or emergency services  
in such ,state on a temporary basis4    
7b7 ,eligible individual ,for purposes  
of this section1 the term eligible      
individual means any individual legally 
domiciled in a ,state who provides      
specified health or emergency services  
in another ,state on a temporary basis4 
7c7 ,specified health or emergency      
services ,for purposes of this section1 
the term specified health or emergency  

services means service as a first       
responder1 doctor1 nurse1 or such other 
health or emergency service as may be   
specified by the ,secretary for purposes
 of this section4  7d7                  
,service-,recipient ,state ,for purposes
 of this section1 the term              
service-recipient ,state means the      
,state referred to in subsection 7b7 in 
which the eligible individual provides  
specified health or emergency services  
on a temporary basis4  7e7              
,determination of tax ,the amount of the
 income tax referred to in subsection   
7a7 shall be equal to the excess 7if    
any7 of-- 7#a7 the amount of income     
taxes imposed by the service-recipient  
,state on the income of such eligible   
individual1 over  7#b7 the amount of    
such income taxes which would be imposed
 without regard to the wages referred to
 in subsection 7a74  7f7 ,termination   
,subsection 7a7 shall not apply with    
respect to wages paid for services which
 are provided after the date on which   

the ,secretary certifies that the       
,,covid-#ai emergency has concluded4  4 
7b7 ,corresponding reduction in ,federal
 highway funds paid to                  
service-,recipient ,states ,the amount  
made available by the ,federal          
,government as ,federal highway funds to
 any service-recipient ,state 7as       
defined in section #cf;,c7d7 of the     
,internal ,revenue ,code of #aihf7 shall
 be reduced by the aggregate amount of  
credits 7as estimated by the ,secretary 
of the ,treasury7 allowed under section 
#cf;,c of the ,internal ,revenue ,code  
of #aihf with respect to income taxes   
imposed by such ,state4  7c7 ,conforming
 amendments  7#a7 ,section              
#fbaa7;b77#d77;,a7 of such ,code is     
amended by inserting #cf;,c1 after      
#cf;,b14  7#b7 ,section #acbd7;b77#b7 of
 title #ca1 ,united ,states ,code1 is   
amended by inserting #cf;,c1 after      
#cf;,b14  7#c7 ,the table of sections   
for subpart ,c of part ,,iv of          
subchapter ,a of chapter #a of the      

,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to section #cf;,b the following
 new item3  ,sec4 #cf;,c4 ,credit for   
,state income taxes paid by individuals 
temporarily providing certain health or 
emergency services4  4  7d7 ,effective  
date ,the amendments made by this       
section shall apply to wages paid for   
services provided after ,march #af1     
#bjbj4