,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cehb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #be1    
#bjbj,ms4 ,cantwell 7for herself1 ,mr4  
,jones1 ,mr4 ,bennet1 and ,ms4 ,sinema7 
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to expand eligibility for the     
health care tax credit to workers in    
certain critical industries4  #a4       
,findings ,congress finds the following3
 7#a7 ,in #bjah1 the ,united ,states    
aerospace and defense manufacturing     
industry contributed #b1eej1jjj jobs1   
accounted for #aea1jjj1jjj1jjj in       
exports1 and supported #a1fgj1jjj supply
 chain jobs4  7#b7 ,in #bjai1 aerospace 
and defense parts manufacturing and     
distribution across the ,united ,states 
accounted for #be1djj1jjj1jjj in        
economic activity4  7#c7 ,the ,united   
,states aerospace and defense           
manufacturing industry is critical to   

the national economy and national       
defense4  #b4 ,expansion of eligibility 
for health care tax credit  7a7 ,in     
general ,paragraph 7#a7 of section      
#ce7;c7 of the ,internal ,revenue ,code 
of #aihf is amended by striking and at  
the end of subparagraph 7,b71 by        
striking the period at the end of       
subparagraph 7,c7 and inserting 1 and1  
and by adding at the end the following  
new subparagraph3  7,d7 an eligible     
national defense or infrastructure      
worker4  4  7b7 ,eligible national      
defense or infrastructure worker        
,subsection 7c7 of section #ce of the   
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#e7 ,eligible
 national defense or infrastructure     
worker  7,a7 ,in general ,the term      
eligible national defense or            
infrastructure worker means an          
individual who-- 7i7 as of ,january #ca1
 #bjbj1 was employed in a critical      
industry1  7ii7 filed for unemployment  

compensation 7as defined in section     
#he7;b77 after ,january #ca1 #bjbj1 and 
before the applicable date1 and  7iii7  
is covered under qualified health       
insurance described in subsection       
7e77#a77;,a74  7,b7 ,critical industry  
,for purposes of this paragraph1 the    
term critical industry means-- 7i7 an   
industry related to critical national   
infrastructure or national defense1 or  
7ii7 a critical industry which is       
severely distressed in connection with  
the coronavirus national emergency1  as 
determined by the ,secretary1 including 
the airport1 air carrier 7as defined in 
section #djajb of title #di1 ,united    
,states ,code71 and aerospace           
industries4  7,c7 ,applicable date ,for 
purposes of this paragraph1 the term    
applicable date means the earlier of--  
7i7 the date which is #f months after   
the last day on which the coronavirus   
national emergency declaration is in    
effect1 or  7ii7 ,january #a1 #bjbc4    
7,d7 ,coronavirus national emergency    

,for purposes of this paragraph-- 7i7   
,in general ,the coronavirus national   
emergency is the emergency with respect 
to which the ,president made the        
declarations described in clause 7ii74  
7ii7 ,declarations ,the last day on     
which the coronavirus national emergency
 declaration is in effect is the later  
of-- 7,i7 the last day on which the     
declaration of the emergency involving  
,federal primary responsibility         
determined to exist by the ,president   
under section #eja7;b7 of the ,robert   
,t4 ,stafford ,disaster ,relief and     
,emergency ,assistance ,act 7#db        
,u4,s4,c4 #eaia7;b77 with respect to    
coronavirus disease #bjai 7,,covid-#ai7 
is in effect2 or  7,,ii7 the last day on
 which the declaration of the national  
emergency declared by the ,president    
under the ,national ,emergencies ,act   
7#ej ,u4,s4,c4 #afja et seq47 with      
respect to coronavirus disease #bjai    
7,,covid-#ai7 is in effect4  4  7c7     
,advance payment of credit ,paragraph   

7#a7 of section #gebg7;d7 of the        
,internal ,revenue ,code of #aihf is    
amended by striking or at the end of    
subparagraph 7,a71 by striking the      
period at the end of subparagraph 7,b7  
and inserting 1 or1 and by adding at the
 end the following new subparagraph3    
7,c7 in the case of an eligible national
 defense or infrastructure worker 7as   
defined in section #ce7;c77#e771 is     
certified by the ,secretary 7or by any  
other person or entity designated by the
 ,secretary7 7in consultation with the  
,secretary of ,transportation 7or any   
other person or entity designated by    
such ,secretary71 in the case of a      
worker in aviation- or aerospace-related
 industries74  4  7d7 ,effective date   
,the amendments made by this section    
shall apply to months beginning after   
,january #ca1 #bjbj4  #c4 ,extension of 
credit  7a7 ,in general ,subparagraph   
7,b7 of section #ce7;b77#a7 of the      
,internal ,revenue ,code of #aihf is    
amended by striking ,january #a1 #bjba  

and inserting ,january #a1 #bjbc4  7b7  
,effective date ,the amendment made by  
this section shall apply to months      
beginning after ,december #ca1 #bjbj4