H.R. 3505House117th Congress (2021-2023)In Committee

To amend the Internal Revenue Code of 1986 to allow a refundable tax credit against income tax for certain healthcare professionals.

Introduced May 25, 2021

AI-Generated Summary

Updated February 8, 2026 at 3:37 AM UTC

The bill amends the Internal Revenue Code to create a refundable tax credit of $5,000 for individual healthcare professionals. It defines eligible professionals as practitioners, certified nursing assistants, licensed practical or registered nurses, and home health aides. The credit applies to tax years beginning after December 31, 2020, affecting those professionals and the IRS processing of their taxes.

Key Provisions

  • Adds a $5,000 refundable credit for qualifying healthcare professionals under a new Section 36A.
  • Defines "healthcare professional" to include practitioners, certified nursing assistants, LPNs/RNs, and home health aides.
  • Sets the credit’s effective date for taxable years starting after December 31, 2020.
  • Makes conforming amendments to related tax code sections (e.g., Section 6211(b)(4)(A) and Section 1324(b)(2)) to reference the new credit.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

May 25, 2021

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HouseIntro Referral

Introduced in House

May 25, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

May 25, 2021

Floor Debate

9 members

What members said about H.R. 3505 on the floor

5 Republicans4 Democrats
Mitch McConnell
Sen. Mitch McConnellR-KY · Sep 30, 2021

Madam President, today the Senate will consider and pass a government funding bill and do our part to avoid a shutdown. The continuing resolution contains a number of key items that Republicans…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Sep 30, 2021

Madam President, we will have before us a substitute amendment identical to H.R. 5305, which we will be voting on today. H.R. 5305 is the House-passed continuing resolution, except that the provision…

Charles E. Schumer
Sen. Charles E. SchumerD-NY · Sep 30, 2021

Madam President, I begin this morning with some good news: Today, the Senate will pass a continuing resolution that will eliminate the possibility of a government shutdown tonight. The CR we are…

John Thune
Sen. John ThuneR-SD · Sep 30, 2021

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. Madam President, I came down to the floor to talk about President Biden's mishandling of Afghanistan. Today,…

Rob Portman
Sen. Rob PortmanR-OH · Sep 30, 2021

Mr. President, I rise in support of this amendment. I think it is important that we pass it, and I hope my colleagues on both sides of the aisle support it. As we all know, as a result of the rushed…

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Richard J. Durbin
Sen. Richard J. DurbinD-IL · Sep 30, 2021

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. Madam President, yesterday afternoon, the Senate Parliamentarian ruled that long overdue immigration reform…

Mike Braun
Sen. Mike BraunR-IN · Sep 30, 2021

Mr. President, I left my business to run for Senate because I was fed up with business in DC as usual. Americans are fed up as well. I think the place is broken when it comes to our budgeting…

Roger Marshall
Sen. Roger MarshallR-KS · Sep 30, 2021

Mr. President, I rise in support of our amendment to prohibit funds in this legislation to be used to promulgate, fund, or enforce President Biden's unconstitutional vaccine mandate on private…

Jeanne Shaheen
Sen. Jeanne ShaheenD-NH · Sep 30, 2021

Mr. President, I think the Senator from Ohio is mistaken. In fact, this would--the Afghan refugees who are coming here are going to be properly vetted. In a September 2 letter led by Senator Cotton,…

Bill Text

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Introduced in HouseIssued May 25, 2021

I

117th CONGRESS

1st Session

H. R. 3505

IN THE HOUSE OF REPRESENTATIVES

May 25, 2021

Mr. Higgins of New York introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow a refundable tax credit against income tax for certain healthcare professionals.

1.

Credit for certain healthcare professionals

(a)

In general

Section 36A of the Internal Revenue Code of 1986 is amended to read as follows:

36A

Credit for certain healthcare professionals

(a)

Allowance of credit

In the case of an individual who is a healthcare professional with respect to the taxable year, there shall be allowed a credit of $5,000 against the tax imposed by this subtitle for such taxable year.

(b)

Healthcare professional defined

For purposes of this section, the term healthcare professional means, with respect to any taxable year, any individual who, at any time during such taxable year, is—

(1)

a practitioner, as such term is defined in section 1842(b)(18)(C) of the Social Security Act (42 U.S.C. 1395u(b)(18)(C)),

(2)

a certified nursing assistant,

(3)

a licensed practical nurse or registered professional nurse, or

(4)

a home health aide.

.

(b)

Effective date

The amendments made by this Act shall apply to taxable years beginning after December 31, 2020.

(c)

Conforming amendments

(1)

Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting , 36A after 36.

(2)

Section 1324(b)(2) of title 31, United States Code, is amended by inserting , 36A after , 36.

(3)

The table of section for subpart C of part IV of subchapter A of chapter 1 such Code is amended by amending the item relating to section 36A to read as follows:

36A. Credit for certain healthcare professionals.

.