,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cgeg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ai1 #bjbj,mr4    
,jones introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide        
inc5tives = bus9esses & employ]s to help
 9 ! fight aga9/ ,,covid-#ai1 & = o!r   
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,build ,heal? ,c>e         
,equipm5t 9 ,am]ica ,act4  #b4 ,bonus   
depreciation = facilities manufactur+   
items to fight ,,covid-#ai  7a7 ,9 g5]al
 ,section #afh ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7n7 ,special  
all[ance = m$ical equipm5t manufactur]s 
7#a7 ,9 g5]al ,9 ! case ( any qualifi$  
m$ical equipm5t manufactur+ prop]ty--   
7,a7 ! depreciation d$uction provid$ by 
section #afg7;a7 = ! taxable ye> 9 :i*  
su* prop]ty is plac$ 9 s]vice %all      
include an all[ance equal to !          
applicable p]c5tage ( ! adju/$ basis (  

su* prop]ty1 &  7,b7 ! adju/$ basis (   
su* prop]ty %all be r$uc$ by ! am\nt (  
su* d$uction be=e comput+ ! am\nt       
o!rwise all[able z a depreciation       
d$uction "u ?is *apt] = su* taxable ye> 
& any subsequ5t taxable ye>4  7#b7      
,applicable p]c5tage ,= purposes ( ?is  
subsection1 ! t]m applicable p]c5tage   
means-- 7,a7 9 ! case ( prop]ty describ$
 9 p>agraph 7#c77;,a7-- 7i7 if su*      
prop]ty is plac$ 9 s]vice )9 a rural    
area1 #fg p]c5t1 or  7ii7 if su* prop]ty
 is plac$ 9 s]vice )9 an area n describ$
 9 clause 7i71 #ej p]c5t1 &  7,b7 9 !   
case ( prop]ty describ$ 9 p>agraph      
7#c77;,b7-- 7i7 :i* is plac$ 9 s]vice   
be=e ,janu>y #a1 #bjbg1 #ajj p]c5t1     
7ii7 :i* is plac$ 9 s]vice aft] ,decemb]
 #ca1 #bjbf1 & be=e ,janu>y #a1 #bjbh1  
#hj p]c5t1  7iii7 :i* is plac$ 9 s]vice 
aft] ,decemb] #ca1 #bjbg1 & be=e ,janu>y
 #a1 #bjbi1 #fj p]c5t1  7iv7 :i* is     
plac$ 9 s]vice aft] ,decemb] #ca1 #bjbh1
 & be=e ,janu>y #a1 #bjcj1 #dj p]c5t1 & 
7v7 :i* is plac$ 9 s]vice aft] ,decemb] 

#ca1 #bjbi1 & be=e ,janu>y #a1 #bjca1   
#bj p]c5t4  7#c7 ,qualifi$ m$ical       
equipm5t manufactur+ prop]ty ,= purposes
 ( ?is subsection1 ! t]m qualifi$ m$ical
 equipm5t manufactur+ prop]ty means--   
7,a7 any nonresid5tial real prop]ty :i* 
is-- 7i7 orig9ally plac$ 9 s]vice aft] !
 date ( enactm5t ( ?is subsection & be=e
 ,janu>y #a1 #bjca1 &  7ii7 us$ solely =
 ! production or manufactur+ (          
,,covid-#ai m$ical equipm5t1 &  7,b7 any
 qualifi$ prop]ty 7z def9$ 9 subsection 
7k77#b71 )\t respect to subp>agraph     
7,a77iii7 ( su* subsection7 :i* is-- 7i7
 orig9ally plac$ 9 s]vice aft] ! date ( 
enactm5t ( ?is subsection & be=e ,janu>y
 #a1 #bjca1 &  7ii7 us$ to rehabilitate1
 refurbi%1 or reequip any facility :i* 0
 orig9ally plac$ 9 s]vice be=e ! date ( 
enactm5t ( ?is subsection to all[ su*   
facility to produce or manufacture      
,,covid-#ai m$ical equipm5t4  7#d7      
,,covid-#ai m$ical equipm5t ,= purposes 
( ?is subsection1 ! t]m ,,covid-#ai     
m$ical equipm5t means any product or    

equipm5t us$ = ! prev5tion or treatm5t (
 ! virus ,,s>s-,co,v-#b or coronavirus  
disease #bjai 7,,covid-#ai74  4  7b7    
,effective date ,! am5dm5t made by ?is  
section %all apply to prop]ty plac$ 9   
s]vice aft] ! date ( enactm5t ( ?is     
,act4  #c4 ,heal? ,c>e ,work=ce ,cr$it  
7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #de,u4  
,heal? ,c>e ,work=ce ,cr$it  7a7 ,9     
g5]al ,= purposes ( section #ch1 ! am\nt
 ( ! heal? c>e work=ce cr$it det]m9$ "u 
?is section = ! taxable ye> %all be     
equal to ! sum ( any applicable payroll 
taxes paid by an employ] dur+ ! taxable 
ye> ) respect to employm5t ( any        
qualifi$ employee4  7b7 ,def9itions ,=  
purposes ( ?is section3 7#a7 ,applicable
 payroll taxes  7,a7 ,9 g5]al ,! t]m    
applicable payroll taxes means1 )       
respect to any employ] = any taxable    
ye>1 ! am\nt ( ! taxes impos$ by-- 7i7  
section #caaa on wages paid by an       

employ] ) respect to employm5t (        
qualifi$ employee dur+ ! applicable     
p]iod1 &  7ii7 section #cbba7;a7 on     
comp5sation paid by an employ] ) respect
 to s]vices r5d]$ by a qualifi$ employee
 dur+ ! applicable p]iod4  7,b7         
,applicable p]iod ,= purposes (         
subp>agraph 7,a71 ! t]m applicable p]iod
 means ! #c-ye> p]iod beg9n+ ) ! day !  
qualifi$ employee beg9s "w = ! employ]4 
7#b7 ,decl9+ field2 skill$ heal?c>e     
field  7,a7 ,9 g5]al  7i7 ,decl9+ field 
,! t]m decl9+ field means any occupation
 or field ( "w :i* has be5 det]m9$ by ! 
,secret>y1 9 consultation ) ! ,bureau ( 
,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor1
 to h exp]i5c$ a decl9e 9 ! level (     
av]age employm5t 9 su* occupation or    
field 9 ! ,unit$ ,/ates ( n less ?an #h 
p]c5t ov] ! mo/ rec5t #c-ye> p]iod = :i*
 su* in=mation is available4  7ii7      
,skill$ heal?c>e field ,! t]m skill$    
heal?c>e field means any occupation or  
field ( "w relat$ to ! practice ( m$ic9e
 :i* has be5 det]m9$ by ! ,secret>y1 9  

consultation ) ! ,bureau ( ,labor       
,/ati/ics ( ! ,dep>tm5t ( ,labor1 to--  
7,i7 require-- 7aa7 !oretical &         
practical application ( a body ( highly 
specializ$ k2 &  7bb7 7,,aa7 atta9m5t ( 
a ba*elor's or high] degree 9 ! specific
 specialty 7or its equival5t72 or 7,,bb7
 exp]i5ce 9 ! specialty equival5t to !  
completion ( su* degree2 &  7,,ii7 h an 
insuffici5t numb] ( individuals :o are  
citiz5s or resid5ts ( ! ,unit$ ,/ates & 
are qualifi$1 will+1 & able to satisfy !
 dem& = labor 9 su* occupation or field 
( "w4  7,b7 ,det]m9ation & publication  
,! ,secret>y1 9 consultation ) ! ,bureau
 ( ,labor ,/ati/ics ( ! ,dep>tm5t (     
,labor1 %all annually-- 7i7 det]m9e :i* 
occupations or fields ( "w satisfy !    
requirem5ts describ$ 9 subp>agraph 7,a71
 &  7ii7 publi% & make available on !   
website ( ! ,dep>tm5t ( ! ,treasury a   
complete li/ ( su* occupations & fields 
( "w4  7#c7 ,qualifi$ employee  7,a7 ,9 
g5]al ,! t]m qualifi$ employee means an 
individual :o-- 7i7 is provid$ wages =  

employm5t by ! employ] 7z su* t]ms are  
def9$ 9 section #caba71 provid$ t su*   
employm5t-- 7,i7 is n 9 a decl9+ field1 
&  7,,ii7 is 9 a skill$ heal?c>e field1 
7ii7 is n a cov]$ employee 7z def9$ 9   
section #afb7m77#c771 &  7iii7 0 employ$
 9 a decl9+ field = any p]iod dur+ !    
#ab-mon? p]iod prec$+ ! applicable p]iod
 "u p>agraph 7#a77;,b74  7,b7           
,nonqualify+ rehires ,! t]m qualify+    
employee %all n include any individual  
:o1 prior to ! beg9n+ ( ! applicable    
p]iod "u p>agraph 7#a77;,b71 _h be5     
employ$ by ! employ] at any "t4  4  7b7 
,cr$it "p ( g5]al bus9ess cr$it ,section
 #ch7;b7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by /rik+ plus at ! end ( 
p>agraph 7#cb71 by /rik+ ! p]iod at !   
end ( p>agraph 7#cc7 & ins]t+ 1 plus1 & 
by add+ at ! end ! foll[+ new p>agraph3 
7#cd7 ! heal? c>e work=ce cr$it det]m9$ 
"u section #de,u7a74  4  7c7 ,cl]ical   
am5dm5t ,! table ( sections = subp>t ,d 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by add+ at ! end ! foll[+ new item3     
,sec4 #de,u4 ,heal? ,c>e ,work=ce       
,cr$it4  4  7d7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #d4 ,enhancem5ts  
to c]ta9 education tax b5efits = m$ical 
pr(essionals 9 %ort supply  7a7 ,9 g5]al
  7#a7 ,publication ,= ea* cal5d> ye>   
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act1 ! ,secret>y ( ! ,treasury1 9      
consultation ) ! ,secret>y ( ,labor1    
%all publi% & make available on !       
website ( ! ,dep>tm5t ( ! ,treasury a   
li/ ( any occupation or field ( "w :i*  
qualifies z a m$ical %ort supply field =
 su* cal5d> ye>4  7#b7 ,m$ical %ort     
supply field ,! t]m m$ical %ort supply  
field means an occupation or field ( "w 
:i* ! ,secret>y ( ! ,treasury1 9        
consultation ) ! ,secret>y ( ,labor1 has
 det]m9$-- 7,a7 is relat$ to ! practice 
( m$ic9e or to ! manufactur+ ( m$ical   
equipm5t2  7,b7 requires-- 7i7 !oretical
 & practical application ( a body (     

highly specializ$ k2 &  7ii7 7,i7       
atta9m5t ( a ba*elor's or high] degree 9
 ! specific specialty 7or its           
equival5t72 or  7,,ii7 exp]i5ce 9 !     
specialty equival5t to ! completion (   
su* degree2 &  7,c7 has an insuffici5t  
numb] ( individuals :o are citiz5s or   
resid5ts ( ! ,unit$ ,/ates & are        
qualifi$1 will+1 & able to satisfy !    
dem& = labor 9 su* occupation or field (
 "w4  7b7 ,enhancem5ts to c]ta9         
education tax b5efits  7#a7 ,9 g5]al    
7,a7 ,educational assi/ance programs    
,p>agraph 7#b7 ( section #abg7;a7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ 7or1 9 ! case ( an individual 
employ$ 9 an occupation or field ( "w   
:i* has be5 designat$ z a m$ical %ort   
supply field = su* cal5d> ye> pursuant  
to section #d7;a7 ( ! ,build ,heal? ,c>e
 ,equipm5t 9 ,am]ica ,act1 ! fir/       
#ae1jjj ( su* assi/ance s furni%$7 be=e 
! p]iod at ! end4  7,b7 ,int]e/ on      
education loans ,p>agraph 7#a7 ( section
 #bba7;b7 ( ! ,int]nal ,rev5ue ,code (  

#aihf is am5d$ by ins]t+ 7or1 9 ! case (
 a individual employ$ 9 an occupation or
 field ( "w :i* has be5 designat$1      
pursuant to section #d7;a7 ( ! ,build   
,heal? ,c>e ,equipm5t 9 ,am]ica ,act1 z 
a m$ical %ort supply field = ! cal5d>   
ye> 9 :i* su* taxable ye> began1 %all n 
exce$ #h1jjj7 be=e ! p]iod at ! end4    
7,c7 ,qualifi$ tuition & relat$ exp5ses 
,p>agraph 7#a7 ( section #bbb7;b7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ 7or1 9 ! case ( an individual 
employ$ 9 an occupation or field ( "w   
:i* has be5 designat$1 pursuant to      
section #d7;a7 ( ! ,build ,heal? ,c>e   
,equipm5t 9 ,am]ica ,act1 z a m$ical    
%ort supply field = ! cal5d> ye> 9 :i*  
su* taxable ye> began1 an am\nt equal to
 ! applicable doll> limit multipli$ by  
#b7 be=e ! p]iod at ! end4  7#b7        
,exclusion = c]ta9 employ] paym5ts (    
/ud5t loans  7,a7 ,9 g5]al ,p>agraph    
7#a7 ( section #abg7;c7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( subp>agraph 7,a71 by       

r$esignat+ subp>agraph 7,b7 z           
subp>agraph 7,c71 & by ins]t+ aft]      
subp>agraph 7,a7 ! foll[+ new           
subp>agraph3  7,b7 9 ! case ( an        
employee employ$ 9 an occupation or     
field ( "w :i* has be5 designat$ z a    
m$ical %ort supply field = a cal5d> ye> 
pursuant to section #d7;a7 ( ! ,build   
,heal? ,c>e ,equipm5t 9 ,am]ica ,act1 ! 
paym5t by an employ] dur+ su* cal5d>    
ye>1 :e!r paid to ! employee or to a    
l5d]1 ( pr9cipal or int]e/ on any       
qualifi$ education loan 7z def9$ 9      
section #bba7;d77#a77 incurr$ by !      
employee1 &  4  7,b7 ,con=m+ am5dm5t2   
d5ial ( d\ble b5efit ,p>agraph 7#a7 (   
section #bba7;e7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by ins]t+ be=e ! 
p]iod ! foll[+3 1 or = :i* an exclusion 
is all[able "u section #abg to !        
taxpay]'s employ] by reason ( ! paym5t  
by su* employ] ( any indebt$ness on a   
qualifi$ education loan ( ! taxpay]4    
7#c7 ,effective date ,! am5dm5ts made by
 ?is subsection %all apply to taxable   

ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4  #e4 #ba/ ,c5tury ,te*nology  
,fund = ,/ate & ,local ,gov]nm5ts ,look+
 to ,draw ,bus9esses to ,_! ,rural      
,regions ,title ,,vi ( ! ,rural         
,electrification ,act ( #aicf 7#g       
,u4,s4,c4 #iej;bb et seq47 is am5d$ by  
add+ at ! end ! foll[+3  #fjg4 #ba/     
,c5tury ,te*nology ,fund = ,/ate &      
,local ,gov]nm5ts ,look+ to ,draw       
,bus9esses to ,_! ,rural ,regions  7a7  
,def9itions ,9 ?is section3 7#a7        
,eligible entity ,! t]m eligible entity 
means an entity eligible to receive     
assi/ance "u ! ,re,connect ,program4    
7#b7 ,eligible s]vice area ,! t]m       
eligible s]vice area means a s]vice area
 9 :i* a project may be c>ri$ out "u !  
,re,connect ,program4  7#c7 ,fund ,! t]m
 ,fund means ! #ba/ ,c5tury ,te*nology  
,fund = ,/ate & ,local ,gov]nm5ts ,look+
 to ,draw ,bus9esses to ,_! ,rural      
,regions e/abli%$ by subsection 7b77#a74
  7#d7 ,re,connect ,program ,! t]m      
,re,connect ,program means ! ,rural     

e,connectivity ,pilot ,program e/abli%$ 
"u section #ggi ( division ,a ( !       
,consolidat$ ,appropriations ,act1 #bjah
 7,public ,law #aae-ada2 #acb ,/at4     
#cii74  7b7 ,e/abli%m5t ( ,fund  7#a7 ,9
 g5]al ,!re is e/abli%$ 9 ! ,treasury ( 
! ,unit$ ,/ates a fund1 to be kn[n z !  
#ba/ ,c5tury ,te*nology ,fund = ,/ate & 
,local ,gov]nm5ts ,look+ to ,draw       
,bus9esses to ,_! ,rural ,regions1      
consi/+ (-- 7,a7 su* am\nts z are       
appropriat$ to ! ,fund "u subsection    
7e72 &  7,b7 any int]e/ & proce$s "u    
p>agraph 7#c74  7#b7 ,inve/m5t ( am\nts 
,! ,secret>y ( ! ,treasury %all inve/   
su* am\nts 9 ! ,fund z are n1 z det]m9$ 
by ! ,secret>y ( ,agriculture1 requir$  
to meet curr5t )drawals4  7#c7 ,cr$its  
to ,fund ,! int]e/ on1 & ! proce$s f !  
sale or r$emption (1 any obligations    
held 9 ! ,fund %all be cr$it$ to1 & =m a
 "p (1 ! ,fund4  7c7 ,rural te*nology   
infra/ructure assi/ance ,us+ am\nts 9 ! 
,fund1 ! ,secret>y %all provide         
assi/ance to eligible entities to c>ry  

out projects 9 eligible s]vice areas = !
 same purposes z projects au?oriz$ "u ! 
,re,connect ,program4  7d7              
,applicability ( ,re,connect program    
requirem5ts ,! requirem5ts1 limitations1
 & au?orities t apply to assi/ance      
provid$1 & projects c>ri$ out1 "u !     
,re,connect ,program %all apply to      
assi/ance provid$1 & projects c>ri$ out1
 "u ?is section4  7e7 ,au?orization (   
appropriations ,!re are au?oriz$ to be  
appropriat$ to ! ,fund su* sums z are   
necess>y to c>ry out ?is section = ea*  
fiscal ye>4  4