H.R. 312 · 117th Congress · House

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.

Active· Referred to the Subcommittee on Highways and Transit.
Introduced
Jan 13, 21
Passed House
Pending
Passed Senate
Pending
Sent to President
Pending
Signed into Law
Pending

Executive 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.

Action Timeline

5
  1. FEB 04, 2021•Committee

    Referred to the Subcommittee on Highways and Transit.

  2. JAN 13, 2021•IntroReferral

    Introduced in House

  3. JAN 13, 2021•IntroReferral

    Introduced in House

  4. JAN 13, 2021•IntroReferral

    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.

  5. JAN 13, 2021•IntroReferral

    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.

Committees

3

Highways and Transit Subcommittee

hspw12

Referred: Feb 4, 2021

Active

Transportation and Infrastructure Committee

hspw00

Referred: Jan 13, 2021

Active

Ways and Means Committee

hswm00

Referred: Jan 13, 2021

Active