,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #ghgd  ,,in ,,the ,,house ,,of  
,,representatives  ,july #cj1 #bjbj,mr4 
,harder of ,california introduced the   
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to temporarily provide a zero  
rate of ,federal income tax on income   
properly attributable to the trade or   
business of home construction4  #a4     
,short title ,this ,act may be cited as 
the ,construction ,jobs ,during         
,coronavirus ,act4  #b4 ,zero rate of   
,federal income tax on income properly  
attributable to the trade or business of
 home construction  7a7 ,in general ,in 
the case of any specified taxable year  
of a taxpayer engaged in the trade or   
business of home construction1 the rate 
of tax imposed under section #a or #ae  
of the ,internal ,revenue ,code of #aihf
 on so much of the taxpayer's taxable   
income as is properly allocable to such 
trade or business shall be zero percent4
  7b7 ,trade or business of home        

construction ,for purposes of this      
section1 the term trade or business of  
home construction means the trade or    
business of constructing dwelling units 
in the ,united ,states4 ,such term shall
 include the construction of components 
of such dwelling units only if such     
construction is performed at the        
location of the final assembly of such  
dwelling unit4 ,such term shall not     
include any trade or business if such   
trade or business consists of services  
rendered as an employee4  7c7 ,specified
 taxable year ,for purposes of this     
section1 the term specified taxable year
 means any taxable year beginning during
 the period beginning on ,january #a1   
#bjbj1 and ending on the date on which  
the nationwide public health emergency  
declared under section #cai of the      
,public ,health ,service ,act as a      
result of ,,covid-#ai ends4  7d7        
,regulations ,the ,secretary of the     
,treasury 7or the ,secretary's designee7
 shall issue such regulations or other  

guidance as may be necessary or         
appropriate to carry out this section1  
including regulations or other guidance 
providing for the proper application of 
sections #a and #ae of the ,internal    
,revenue ,code of #aihf to taxable      
income to which subsection 7a7 of this  
section does not apply4