,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fiaa  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #ae1 #bjbj,mr4   
,posey introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,transportation & ,infra/ructure1 = 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      
provide a ,f$]al income tax cr$it =     
,/ate income taxes paid by individuals  
tempor>ily provid+ c]ta9 heal? or       
em]g5cy s]vices 9 ! ,/ate1 & to provide 
a correspond+ r$uction 9 ,f$]al highway 
funds to ! ,/ate4  #a4 ,cr$it = ,/ate   
income taxes paid by individuals        
tempor>ily provid+ c]ta9 heal? or       
em]g5cy s]vices  7a7 ,9 g5]al ,subp>t ,c
 ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! 
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to refundable cr$its7 is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,cr$it = ,/ate income 

taxes paid by individuals tempor>ily    
provid+ c]ta9 heal? or em]g5cy s]vices  
7a7 ,9 g5]al ,9 ! case ( an eligible    
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle an   
am\nt equal to ! income taxes impos$ by 
a s]vice-recipi5t ,/ate on ! wages 7z   
def9$ 9 section #cdja7 paid to su*      
eligible individual = provid+ specifi$  
heal? or em]g5cy s]vices 9 su* ,/ate on 
a tempor>y basis4  7b7 ,eligible        
individual ,= purposes ( ?is section1 ! 
t]m eligible individual means any       
individual legally domicil$ 9 a ,/ate :o
 provides specifi$ heal? or em]g5cy     
s]vices 9 ano!r ,/ate on a tempor>y     
basis4  7c7 ,specifi$ heal? or em]g5cy  
s]vices ,= purposes ( ?is section1 ! t]m
 specifi$ heal? or em]g5cy s]vices means
 s]vice z a fir/ respond]1 doctor1      
nurse1 or su* o!r heal? or em]g5cy      
s]vice z may be specifi$ by ! ,secret>y 
= purposes ( ?is section4  7d7          
,s]vice-,recipi5t ,/ate ,= purposes (   
?is section1 ! t]m s]vice-recipi5t ,/ate

 means ! ,/ate ref]r$ to 9 subsection   
7b7 9 :i* ! eligible individual provides
 specifi$ heal? or em]g5cy s]vices on a 
tempor>y basis4  7e7 ,det]m9ation ( tax 
,! am\nt ( ! income tax ref]r$ to 9     
subsection 7a7 %all be equal to ! excess
 7if any7 (-- 7#a7 ! am\nt ( income     
taxes impos$ by ! s]vice-recipi5t ,/ate 
on ! income ( su* eligible individual1  
ov]  7#b7 ! am\nt ( su* income taxes :i*
 w\ld be impos$ )\t reg>d to ! wages    
ref]r$ to 9 subsection 7a74  7f7        
,t]m9ation ,subsection 7a7 %all n apply 
) respect to wages paid = s]vices :i*   
are provid$ aft] ! date on :i* !        
,secret>y c]tifies t ! ,,covid-#ai      
em]g5cy has conclud$4  4  7b7           
,correspond+ r$uction 9 ,f$]al highway  
funds paid to s]vice-,recipi5t ,/ates ,!
 am\nt made available by ! ,f$]al       
,gov]nm5t z ,f$]al highway funds to any 
s]vice-recipi5t ,/ate 7z def9$ 9 section
 #cf;,c7d7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf7 %all be r$uc$ by ! aggregate     
am\nt ( cr$its 7z e/imat$ by ! ,secret>y

 ( ! ,treasury7 all[$ "u section #cf;,c 
( ! ,int]nal ,rev5ue ,code ( #aihf )    
respect to income taxes impos$ by su*   
,/ate4  7c7 ,con=m+ am5dm5ts  7#a7      
,section #fbaa7;b77#d77;,a7 ( su* ,code 
is am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14
  7#b7 ,section #acbd7;b77#b7 ( title   
#ca1 ,unit$ ,/ates ,code1 is am5d$ by   
ins]t+ #cf;,c1 aft] #cf;,b14  7#c7 ,!   
table ( sections = subp>t ,c ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cf;,b ! 
foll[+ new item3  ,sec4 #cf;,c4 ,cr$it =
 ,/ate income taxes paid by individuals 
tempor>ily provid+ c]ta9 heal? or       
em]g5cy s]vices4  4  7d7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to wages paid = s]vices provid$   
aft] ,m>* #af1 #bjbj4