Bill Sponsor
House Bill 6773
116th Congress(2019-2020)
To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes.
Introduced
Introduced
Introduced in House on May 8, 2020
Overview
Text
Introduced
May 8, 2020
Latest Action
May 8, 2020
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
6773
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Democrat
New York
Democrat
California
Democrat
New York
House Votes (0)
Senate Votes (0)
No House votes have been held for this bill.
Summary

This bill allows a new tax credit for qualifying health care workers for $7,500 in a taxable year. A qualifying health care worker is an individual who (1) worked at any time as a doctor of medicine or osteopathy or any other person capable of providing health care services, (2) provided health care services that treated patients with COVID-19 (i.e., coronavirus disease 2019), and (3) has an income of less than $100,000 ($200,000 for joint returns).

The bill also excludes from gross income, for income tax purposes, income of an essential employee that does not exceed $100,000 for the duration of the COVID-19 national emergency. An essential employee is an employee who performs work involving the safety of human life or the protection of property, or who is determined to be an essential employee under state or local law.

Text (1)
Actions (2)
05/08/2020
Referred to the House Committee on Ways and Means.
05/08/2020
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:42:58 PM