,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #abae  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #bg1         
#bjbc,mr4 ,magaz9] 7= himself1 ,ms4     
,hoyle ( ,oregon1 ,ms4 ,tokuda1 & ,ms4  
,s*olt57 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a refundable  
heal?c>e work] tax cr$it ) semiannual   
advance paym5t4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,heal?c>e ,work]   
,ret5tion ,act4  #b4 ,e/abli%m5t (      
refundable heal?c>e work] tax cr$it )   
semiannual advance paym5t  7a7 ,9 g5]al 
,subp>t ,c ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf 7relat+ to refundable cr$its7 is  
am5d$ by ins]t+ aft] section #cf;,b !   
foll[+ new section3  #cf;,c4 ,heal?c>e  
work] tax cr$it  7a7 ,9 g5]al ,9 ! case 
( an eligible individual1 !re %all be   
all[$ z a cr$it aga9/ ! tax impos$ by   
?is subtitle = any taxable ye> an am\nt 
equal to #a1jjj 7#b1jjj 9 ! case (      

eligible individuals fil+ a jo9t        
return74  7b7 ,eligible individual ,=   
purposes ( ?is section-- 7#a7 ,eligible 
individual ,! t]m eligible individual   
means1 ) respect to a taxable ye>1 any  
individual-- 7,a7 :o works 9 a heal?c>e 
sett+ z an employee or contractor = at  
lea/-- 7i7 an av]age ( #bj h\rs p] week1
 &  7ii7 ?ree mon?s dur+ ea* half ( su* 
taxable ye>1 &  7,b7 ) a gross income t 
does n exce$-- 7i7 #bjj1jjj 9 ! case ( a
 jo9t return or a surviv+ sp\se 7z def9$
 9 section #b7;a771 &  7ii7 #ajj1jjj 9  
any o!r case4  7#b7 ,heal?c>e sett+ ,!  
t]m heal?c>e sett+ means an organization
 :i* provides heal?c>e s]vices 9 any ( !
 foll[+ sett+s3 7,a7 ,a hospital4  7,b7 
,a nurs+ home4  7,c7 ,a community-bas$  
heal?c>e c5t]4  7,d7 ,a s*ool or college
 campus4  7,e7 ,a prim>y c>e facility4  
7,f7 ,an assi/$ liv+ facility4  7,g7    
,hospice or home c>e4  7,h7 ,em]g5cy    
m$ical s]vices4  7,i7 ,any o!r lic5s$   
facility :i* ext5ds m$ical1 nurs+ or    
ancill>y s]vices to pati5ts1 includ+ !  

eld]ly & disabl$4  7c7 ,reconciliation (
 cr$it & advance refunds ( cr$it ,!     
am\nt ( ! cr$it all[$ "u ?is section to 
any taxpay] = any taxable ye> %all be   
r$uc$ 7b n bel[ z]o7 by ! aggregate     
am\nt ( paym5ts made "u section #gebg;,b
 to su* taxpay] dur+ su* taxable ye>4   
,any failure to s r$uce ! cr$it %all be 
treat$ z aris+ out ( a ma!matical or    
cl]ical error & assess$ accord+ to      
section #fbac7;b77#a74  7d7 ,regulations
 ,! ,secret>y %all issue su* regulations
 or o!r guidance z ! ,secret>y det]m9es 
necess>y or appropriate to c>ry out !   
purposes ( ?is section4  7e7 ,t]m9ation 
,?is section %all n apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4  4
  7b7 ,advance paym5t ( cr$it  7#a7 ,9  
g5]al ,*apt] #gg ( su* ,code is am5d$ by
 ins]t+ aft] section #gebg;,a ! foll[+  
new section3  #gebg;,b4 ,advance paym5t 
( heal?c>e work] tax cr$it  7a7 ,9 g5]al
 ,! ,secret>y %all e/abli% a program =  
mak+ semiannual paym5ts to taxpay]s :i*1
 9 ! aggregate dur+ any cal5d> ye>1     

equal ! annual advance am\nt det]m9$ )  
respect to su* taxpay] = su* cal5d> ye>4
 ,semiannual paym5ts made to any taxpay]
 = any cal5d> ye> %all be 9 equal       
am\nts4  7b7 ,annual advance am\nt ,=   
purposes ( ?is section1 ! t]m annual    
advance am\nt means1 ) respect to any   
taxpay] = any cal5d> ye>1 ! am\nt 7if   
any7 :i* is e/imat$ by ! ,secret>y z be+
 equal to ! am\nt :i* w\ld be all[$ "u  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a by reason ( section #cf;,c7a7 =
 ! taxpay]'s taxable ye> beg9n+ 9 su*   
cal5d> ye>4  7c7 ,notice ( paym5ts ,n   
lat] ?an ,janu>y #ca ( ! cal5d> ye>     
foll[+ any cal5d> ye> dur+ :i* !        
,secret>y makes "o or m paym5ts to any  
taxpay] "u ?is section1 ! ,secret>y %all
 provide su* taxpay] ) a writt5 notice  
:i* includes ! taxpay]'s taxpay] id5tity
 7z def9$ 9 section #fajc7;b77#f771 !   
aggregate am\nt ( su* paym5ts made to   
su* taxpay] dur+ su* cal5d> ye>1 & su*  
o!r in=mation z ! ,secret>y det]m9es    
appropriate4  7d7 ,adm9i/rative         

provisions  7#a7 ,application ( direct  
deposit requirem5t ,= purposes ( section
 #cccb ( title #ca1 ,unit$ ,/ates ,code 
7& not)/&+ ! la/ s5t5ce ( subsection    
7j77#c7 !re(71 ! paym5ts made by !      
,secret>y "u subsection 7a7 %all be     
treat$ z ,f$]al paym5ts4  7#b7 ,tim+ ,! 
,secret>y %all1 subject to ! provisions 
( ?is title1 refund or cr$it any        
ov]paym5t attributable to ?is subsection
 z rapidly z possible4  7#c7 ,deliv]y ( 
paym5ts ,not)/&+ any o!r provision (    
law1 ! ,secret>y may c]tify & disburse  
refunds payable "u ?is section          
electronically to-- 7,a7 any acc\nt to  
:i* ! payee receiv$ or au?oriz$1 on or  
aft] ,janu>y #a1 #bjbb1 a refund ( taxes
 "u ?is title or ( a ,f$]al paym5t 7z   
def9$ 9 section #cccb ( title #ca1      
,unit$ ,/ates ,code71  7,b7 any acc\nt  
belong+ to a payee f :i* t individual1  
on or aft] ,janu>y #a1 #bjbb1 made a    
paym5t ( taxes "u ?is title1 or  7,c7   
any ,treasury-sponsor$ acc\nt 7z def9$ 9
 section #bjh4b ( title #ca1 ,code (    

,f$]al ,regulations74  7#d7 ,waiv] (    
c]ta9 rules ,not)/&+ section #ccbe (    
title #ca1 ,unit$ ,/ates ,code1 or any  
o!r provision ( law1 ) respect to any   
paym5t ( a refund "u ?is section1 a     
disburs+ (ficial 9 ! executive bran* ( !
 ,unit$ ,/ates ,gov]nm5t may modify     
paym5t in=mation receiv$ f an (fic] or  
employee describ$ 9 section             
#ccbe7;a77#a77;,b7 ( su* title = !      
purpose ( facilitat+ ! accurate &       
effici5t deliv]y ( su* paym5t4 ,except 9
 cases ( fraud or reckless neglect1 no  
liability "u section #ccbe1 #cebg1      
#cebh1 or #cebi ( title #ca1 ,unit$     
,/ates ,code1 %all be impos$ ) respect  
to paym5ts made "u ?is p>agraph4  7e7   
,application ,no paym5ts %all be made "u
 ! program e/abli%$ "u subsection 7a7 ) 
respect to any taxable ye> beg9n+ aft]  
,decemb] #ca1 #bjbd4  4  7#b7 ,con=m+   
am5dm5ts  7,a7 ,section                 
#fbaa7;b77#d77;,a7 ( su* ,code is am5d$ 
by /rik+ & #gebg;,a & ins]t+ #gebg;,a1 &
 #gebg;,b4  7,b7 ,p>agraph 7#b7 (       

section #acbd7;b7 ( title #ca1 ,unit$   
,/ates ,code1 is am5d$-- 7i7 by ins]t+  
#cf;,c1 aft] #cf;,b11 &  7ii7 by /rik+  
or #gebg;,a & ins]t+ #gebg;,a1 or       
#gebg;,b4  7,c7 ,! table ( sections =   
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,c ! foll[+ new   
item3  ,sec4 #cf;,c4 ,heal?c>e work] tax
 cr$it4  4  7,d7 ,! table ( sections =  
*apt] #gg ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #gebg;,a ! foll[+ new 
item3  ,sec4 #gebg;,b4 ,advance paym5t (
 heal?c>e work] tax cr$it4  4  7c7      
,effective date  7#a7 ,9 g5]al ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbb4  7#b7 ,e/abli%m5t ( advance 
paym5t program ,! ,secret>y ( !         
,treasury 7or ! ,secret>y's delegate7   
%all e/abli% ! program describ$ 9       
section #gebg;,b ( ! ,int]nal ,rev5ue   
,code ( #aihf z soon z practicable aft] 

! date ( ! enactm5t ( ?is ,act4