H.R. 3505 – Reading Mode

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.

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.