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House Bill 7874
116th Congress(2019-2020)
Construction Jobs During Coronavirus Act
Introduced
Introduced
Introduced in House on Jul 30, 2020
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Introduced in House 
Jul 30, 2020
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Introduced in House(Jul 30, 2020)
Jul 30, 2020
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 7874 (Introduced-in-House)


116th CONGRESS
2d Session
H. R. 7874


To temporarily provide a zero rate of Federal income tax on income properly attributable to the trade or business of home construction.

IN THE HOUSE OF REPRESENTATIVES

July 30, 2020

Mr. Harder of California introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To temporarily provide a zero rate of Federal income tax on income properly attributable to the trade or business of home construction.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Construction Jobs During Coronavirus Act”.

SEC. 2. Zero rate of Federal income tax on income properly attributable to the trade or business of home construction.

(a) In general.—In the case of any specified taxable year of a taxpayer engaged in the trade or business of home construction, the rate of tax imposed under section 1 or 15 of the Internal Revenue Code of 1986 on so much of the taxpayer’s taxable income as is properly allocable to such trade or business shall be zero percent.

(b) Trade or business of home construction.—For purposes of this section, the term “trade or business of home construction” means the trade or business of constructing dwelling units in the United States. Such term shall include the construction of components of such dwelling units only if such construction is performed at the location of the final assembly of such dwelling unit. Such term shall not include any trade or business if such trade or business consists of services rendered as an employee.

(c) Specified taxable year.—For purposes of this section, the term “specified taxable year” means any taxable year beginning during the period beginning on January 1, 2020, and ending on the date on which the nationwide public health emergency declared under section 319 of the Public Health Service Act as a result of COVID-19 ends.

(d) Regulations.—The Secretary of the Treasury (or the Secretary’s designee) shall issue such regulations or other guidance as may be necessary or appropriate to carry out this section, including regulations or other guidance providing for the proper application of sections 1 and 15 of the Internal Revenue Code of 1986 to taxable income to which subsection (a) of this section does not apply.