,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #fggf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #ah1         
#bjbb,mr4 ,katko 7= himself1 ,mr4       
,trone1 ,mr4 ,delgado1 & ,mr4 ,johnson (
 ,s\? ,dakota7 introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to provide = !      
exemption ( c]ta9 e>n+s f ! retirem5t   
e>n+s te/1 & = o!r purposes4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,heal?  
,c>e ,work] & ,fir/ ,respond] ,social   
,security ,b5efici>y ,*oice ,act (      
#bjbb4  #b4 ,exemption ( c]ta9 e>n+s f  
retirem5t e>n+s te/  7a7 ,9 g5]al ,=    
purposes ( subsection 7b7 ( section #bjc
 ( ! ,social ,security ,act 7#db        
,u4,s4,c4 #djc7;b771 wages paid to an   
individual :o atte/s to be+ employ$ 9 ! 
heal?c>e work=ce or z a fir/ respond] 7z
 det]m9$ by ! ,commission] ( ,social    
,security7 dur+ ! ,,covid-#ai public    
heal? em]g5cy1 %all n be includ$ 9 !    
det]m9ation ( ! individual's excess     
e>n+s "u subsection 7f77#c7 ( su*       

section = any taxable ye>4  7b7         
,,covid-#ai public heal? em]g5cy ,9 ?is 
section1 ! t]m ,,covid-#ai public heal? 
em]g5cy means ! p]iod dur+ :i* !re      
exi/s-- 7#a7 ! public heal? em]g5cy     
decl>$ by ! ,secret>y pursuant to       
section #cai ( ! ,public ,heal? ,s]vice 
,act on ,janu>y #ca1 #bjbj1 entitl$     
,det]m9ation t a ,public ,heal? ,em]g5cy
 ,exi/s ,nationwide z ! ,result ( !     
#bjai ,novel ,coronavirus2 &  7#b7 any  
r5ewal ( su* decl>ation pursuant to su* 
section #cai4  7c7 ,guidance ,n lat] ?an
 #cj days aft] ! date ( ! enactm5t ( ?is
 ,act1 ! ,commission] ( ,social         
,security %all issue guidance provid+ = 
appropriate proc$ures = ! implem5tation 
( subsection 7a74  #c4 ,future p&emic   
prep>$ness  7a7 ,9 g5]al ,= purposes (  
subsection 7b7 ( section #bjc ( !       
,social ,security ,act 7#db ,u4,s4,c4   
#djc7;b771 wages paid to an eligible    
individual 7z def9$ 9 subsection 7b7 (  
?is section7 dur+ any public heal?      
em]g5cy decl>$ by ! ,secret>y ( ,heal? &

 ,human ,s]vices "u section #cai7;a7 ( !
 ,public ,heal? ,s]vice ,act 7#db       
,u4,s4,c4 #bdg;d7a77 %all n be includ$ 9
 ! det]m9ation ( ! individual's excess  
e>n+s "u subsection 7f77#c7 ( su*       
section = any taxable ye>4  7b7         
,eligible individual ,= purposes ( ?is  
section1 an eligible individual is any  
individual :o has 9 effect1 z det]m9$ by
 ! ,commission] ( ,social ,security1 a  
waiv] issu$ to ! individual by !        
,secret>y ( ,heal? & ,human ,s]vices 9  
accordance ) subsection 7c74  7c7       
,issuance ( waiv]s ,dur+ a public heal? 
em]g5cy decl>$ by ! ,secret>y ( ,heal? &
 ,human ,s]vices "u section #cai7;a7 ( !
 ,public ,heal? ,s]vice ,act 7#db       
,u4,s4,c4 #bdg;d7a77 9 :i* ! ,secret>y  
has det]m9$ t1 :olly or p>tially z a    
result ( ! public heal? em]g5cy1 !re is 
a %ortage ( heal?c>e work]s1 ! ,secret>y
 may issue a waiv] to any eligible      
individual :o atte/s to be+ employ$ 9 ! 
heal?c>e work=ce or z a fir/ respond]   
dur+ su* public heal? em]g5cy4  7d7     

,report ,! ,secret>y ( ,heal? & ,human  
,s]vices %all annually submit a report  
to ,congress describ+ ea* waiv] t has   
be5 issu$ "u ?is section dur+ ! previ\s 
ye>4