To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes.

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · May 8, 2020

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.

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People & committees

Who introduced it

Rep. Maloney, Sean Patrick [D-NY-18] · D–NY

Committees

Ways and Means Committee

3 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

May 8, 2020
Referred to the House Committee on Ways and Means.
May 8, 2020
Introduced in House
May 8, 2020
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · May 8, 2020 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Jan 3, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

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Neutral evidence review

Objective

Analyze H.R.6773 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

View full prompt & sources

Discuss H.R.6773, 116th Congress: To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes.

Official record: https://www.congress.gov/bill/116th-congress/house-bill/6773

Text version to examine: Introduced in House · 2020-05-08.

Official full text: https://www.congress.gov/116/bills/hr6773/BILLS-116hr6773ih.htm

Imported record last updated by the source: 2025-01-03T03:27:23Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.6773 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.6773 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss H.R.6773, 116th Congress: To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes.

Official record: https://www.congress.gov/bill/116th-congress/house-bill/6773

Text version to examine: Introduced in House · 2020-05-08.

Official full text: https://www.congress.gov/116/bills/hr6773/BILLS-116hr6773ih.htm

Imported record last updated by the source: 2025-01-03T03:27:23Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.6773 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.6773 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.6773, 116th Congress: To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes.

Official record: https://www.congress.gov/bill/116th-congress/house-bill/6773

Text version to examine: Introduced in House · 2020-05-08.

Official full text: https://www.congress.gov/116/bills/hr6773/BILLS-116hr6773ih.htm

Imported record last updated by the source: 2025-01-03T03:27:23Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.6773 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.6773 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.6773, 116th Congress: To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes.

Official record: https://www.congress.gov/bill/116th-congress/house-bill/6773

Text version to examine: Introduced in House · 2020-05-08.

Official full text: https://www.congress.gov/116/bills/hr6773/BILLS-116hr6773ih.htm

Imported record last updated by the source: 2025-01-03T03:27:23Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.6773 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.