,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #ghai  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bi1 #bjbj,mrs4
 ,axne 7for herself and ,mr4 ,dunn7     
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to provide that    
,,cares ,act ,provider ,relief ,fund    
payments are not includible in gross    
income1 and for other purposes4  #a4    
,short title ,this ,act may be cited as 
the ,eliminating the ,provider ,relief  
,fund ,tax ,penalties ,act of #bjbj4    
#b4 ,,cares ,act ,provider ,relief ,fund
 payments excluded from gross income    
7a7 ,in general ,for purposes of the    
,internal ,revenue ,code of #aihf1 any  
,,cares ,act ,provider ,relief ,fund    
payment shall not be included in the    
gross income of the recipient of such   
payment4  7b7 ,clarification of         
treatment of certain expenses ,for      
purposes of the ,internal ,revenue ,code
 of #aihf and notwithstanding any other 
provision of law1 any deduction and the 

basis of any property shall be          
determined without regard to whether any
 amount is excluded from gross income   
under subsection 7a74  7c7 ,,cares ,act 
,provider ,relief ,fund payment ,for    
purposes of this section1 the term      
,,cares ,act ,provider ,relief ,fund    
payment means any grant or similar      
assistance provided by the ,secretary of
 ,health and ,human ,services under the 
,,cares ,act ,provider ,relief ,fund    
program 7including any amounts made     
available to carry out such program by  
the ,paycheck ,protection ,program and  
,health ,care ,enhancement ,act or any  
other provision of law enacted after the
 date of the enactment of such ,act74