,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #fedc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #i1 #bjbe,mr4
 ,?ompson ( ,p5nsylvania 7= himself &   
,mrs4 ,mc,clain ,delaney7 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] ,fairness ,act4  #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 dur+ ! p]iod      
beg9n+ on ,janu>y #ca1 #bjbj1 & end+ on 
,may #aa1 #bjbc1 to an individual :o    
atte/s to & provides evid5ce ( be+      
employ$ z a heal? c>e pr(essional or    
fir/ respond] dur+ su* p]iod %all n be  
includ$ 9 ! det]m9ation ( ! individual's
 excess e>n+s "u subsection 7f77#c7 (   
su* section = any taxable ye>4  7b7     

,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 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 ,issuance ( waiv]s ,dur+ a public 
heal? em]g5cy decl>$ by ! ,secret>y "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 ! ,commission] ( ,social        

,security may issue a waiv] to an       
individual :o atte/s to & provides      
evid5ce ( be+ employ$ z a heal? c>e     
pr(essional or fir/ respond] dur+ su*   
public heal? em]g5cy4  7c7 ,report ,!   
,commission] %all annually submit a     
report to ,congress describ+ ea* waiv] t
 has be5 issu$ "u ?is section dur+ !    
previ\s ye>4  7d7 ,eligible individual  
def9$ ,= purposes ( ?is section1 ! t]m  
eligible individual means an individual 
to :om ! ,commission] has issu$ a waiv] 
9 accordance ) subsection 7b74  #d4     
,def9itions ,9 ?is ,act3 7#a7           
,commission] ,! t]m ,commission] means !
 ,commission] ( ,social ,security4  7#b7
 ,heal? c>e pr(essional ,! t]m heal? c>e
 pr(essional has ! mean+ giv5 su* t]m 9 
section #bbe7;d77#a7 ( ! ,public ,heal? 
,s]vice ,act 7#db ,u4,s4,c4             
#bcd7;d77#a774  7#c7 ,fir/ respond] ,!  
t]m fir/ respond] has ! mean+ giv5 su*  
t]m 9 section #cjbe7a7 ( ! ,omnibus     
,crime ,control & ,safe ,/reets ,act (  
#aifh 7#cd ,u4,s4,c4 #ajgje7a774  7#d7  

,secret>y ,! t]m ,secret>y means !      
,secret>y ( ,heal? & ,human ,s]vices4