,,ii  #aafth ,,congress  #b;d ,session  
,s4 #debe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,august #ab1   
#bjbj,mrs4 ,blackburn introduced the    
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to ensure that health care  
providers do not incur additional       
,federal income tax liability due to    
receipt of assistance through the       
,provider ,relief ,fund during the      
,,covid-#ai pandemic4  #a4 ,tax         
treatment of ,provider ,relief ,fund    
payments to health care providers  7a7  
,taxability ,notwithstanding any other  
law1 for purposes of the ,internal      
,revenue ,code of #aihf-- 7#a7 the      
amount of any ,,cares ,act ,provider    
,relief ,fund payment shall be excluded 
from the gross income of the recipient  
of such payment2 and  7#b7 no deduction 
shall be denied or reduced1 no tax      
attribute shall be reduced1 and no basis
 increase shall be denied1 by reason of 
the exclusion from gross income provided

 by this subsection4  7b7 ,,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 
provider relief fund established through
 the ,public ,health and ,social        
,services ,emergency ,fund under the    
,coronavirus ,aid1 ,relief1 and         
,economic ,security ,act 7,public ,law  
#aaf-acf71 including any additional     
amounts appropriated to such fund under 
the ,paycheck ,protection ,program and  
,health ,care ,enhancement ,act 7,public
 ,law #aaf-aci7 or any other provision  
of law enacted after the date of        
enactment of such ,act4