,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #ceje  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #be1 #bjba,mr4   
,higg9s ( ,new ,york introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to all[ a
 refundable tax cr$it aga9/ income tax =
 c]ta9 heal?c>e pr(essionals4  #a4      
,cr$it = c]ta9 heal?c>e pr(essionals    
7a7 ,9 g5]al ,section #cf;,a ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  #cf;,a ,cr$it = c]ta9
 heal?c>e pr(essionals  7a7 ,all[ance ( 
cr$it ,9 ! case ( an individual :o is a 
heal?c>e pr(essional ) respect to !     
taxable ye>1 !re %all be all[$ a cr$it (
 #e1jjj aga9/ ! tax impos$ by ?is       
subtitle = su* taxable ye>4  7b7        
,heal?c>e pr(essional def9$ ,= purposes 
( ?is section1 ! t]m heal?c>e           
pr(essional means1 ) respect to any     
taxable ye>1 any individual :o1 at any  
"t dur+ su* taxable ye>1 is-- 7#a7 a    
practition]1 z su* t]m is def9$ 9       

section #ahdb7;b77#ah77;,c7 ( ! ,social 
,security ,act 7#db ,u4,s4,c4           
#acieu7b77#ah77;,c771  7#b7 a c]tifi$   
nurs+ assi/ant1  7#c7 a lic5s$ practical
 nurse or regi/]$ pr(essional nurse1 or 
7#d7 a home heal? aide4  4  7b7         
,effective date ,! am5dm5ts made by ?is 
,act %all apply to taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjbj4  7c7 ,con=m+  
am5dm5ts  7#a7 ,section                 
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ 1      
#cf;,a aft] #cf4  7#b7 ,section         
#acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates
 ,code1 is am5d$ by ins]t+ 1 #cf;,a aft]
 1 #cf4  7#c7 ,! table ( section =      
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a su* ,code is am5d$ by am5d+ !  
item relat+ to section #cf;,a to read z 
foll[s3  #cf;,a4 ,cr$it = c]ta9 heal?c>e
 pr(essionals4  4