To provide a Federal income tax credit for State income taxes paid by individuals temporarily providing certain health or emergency services in the State, and to provide a corresponding reduction in Federal highway funds to the State.

United States117th CongressHR-312House of Representatives
Updated: Feb 4, 2021

Summary

This bill allows a refundable income tax credit for state income taxes paid by individuals providing services as first responders, doctors, nurses, or other health or emergency services. This credit expires after the Department of the Treasury certifies that the COVID-19 (i.e., coronavirus disease 2019) emergency period has ended. The bill requires a reduction in federal highway funds paid to a state that corresponds to the credit amount allowed by this bill.

Bill texts

Available versions
Introduced (House)View official text

1 version available

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Timeline

  1. Introduced in House

  2. Referred to the Committee on Ways and Means, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    House of Representatives

  3. Referred to the Subcommittee on Highways and Transit.

    House of Representatives

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