[Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 1215 Introduced in House (IH)] <DOC> 118th CONGRESS 1st Session H. R. 1215 To amend the Internal Revenue Code of 1986 to establish a refundable healthcare worker tax credit with semiannual advance payment. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 27, 2023 Mr. Magaziner (for himself, Ms. Hoyle of Oregon, Ms. Tokuda, and Ms. Scholten) 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 establish a refundable healthcare worker tax credit with semiannual advance payment. 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 ``Healthcare Worker Retention Act''. SEC. 2. ESTABLISHMENT OF REFUNDABLE HEALTHCARE WORKER TAX CREDIT WITH SEMIANNUAL ADVANCE PAYMENT. (a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by inserting after section 36B the following new section: ``SEC. 36C. HEALTHCARE WORKER TAX CREDIT. ``(a) In General.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to $1,000 ($2,000 in the case of eligible individuals filing a joint return). ``(b) Eligible Individual.--For purposes of this section-- ``(1) Eligible individual.--The term `eligible individual' means, with respect to a taxable year, any individual-- ``(A) who works in a healthcare setting as an employee or contractor for at least-- ``(i) an average of 20 hours per week, and ``(ii) three months during each half of such taxable year, and ``(B) with a gross income that does not exceed-- ``(i) $200,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)), and ``(ii) $100,000 in any other case. ``(2) Healthcare setting.--The term `healthcare setting' means an organization which provides healthcare services in any of the following settings: ``(A) A hospital. ``(B) A nursing home. ``(C) A community-based healthcare center. ``(D) A school or college campus. ``(E) A primary care facility. ``(F) An assisted living facility. ``(G) Hospice or home care. ``(H) Emergency medical services. ``(I) Any other licensed facility which extends medical, nursing or ancillary services to patients, including the elderly and disabled. ``(c) Reconciliation of Credit and Advance Refunds of Credit.--The amount of the credit allowed under this section to any taxpayer for any taxable year shall be reduced (but not below zero) by the aggregate amount of payments made under section 7527B to such taxpayer during such taxable year. Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). ``(d) Regulations.--The Secretary shall issue such regulations or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this section. ``(e) Termination.--This section shall not apply to taxable years beginning after December 31, 2024.''. (b) Advance Payment of Credit.-- (1) In general.--Chapter 77 of such Code is amended by inserting after section 7527A the following new section: ``SEC. 7527B. ADVANCE PAYMENT OF HEALTHCARE WORKER TAX CREDIT. ``(a) In General.--The Secretary shall establish a program for making semiannual payments to taxpayers which, in the aggregate during any calendar year, equal the annual advance amount determined with respect to such taxpayer for such calendar year. Semiannual payments made to any taxpayer for any calendar year shall be in equal amounts. ``(b) Annual Advance Amount.--For purposes of this section, the term `annual advance amount' means, with respect to any taxpayer for any calendar year, the amount (if any) which is estimated by the Secretary as being equal to the amount which would be allowed under subpart C of part IV of subchapter A of chapter 1 by reason of section 36C(a) for the taxpayer's taxable year beginning in such calendar year. ``(c) Notice of Payments.--Not later than January 31 of the calendar year following any calendar year during which the Secretary makes one or more payments to any taxpayer under this section, the Secretary shall provide such taxpayer with a written notice which includes the taxpayer's taxpayer identity (as defined in section 6103(b)(6)), the aggregate amount of such payments made to such taxpayer during such calendar year, and such other information as the Secretary determines appropriate. ``(d) Administrative Provisions.-- ``(1) Application of direct deposit requirement.--For purposes of section 3332 of title 31, United States Code (and notwithstanding the last sentence of subsection (j)(3) thereof), the payments made by the Secretary under subsection (a) shall be treated as Federal payments. ``(2) Timing.--The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this subsection as rapidly as possible. ``(3) Delivery of payments.--Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this section electronically to-- ``(A) any account to which the payee received or authorized, on or after January 1, 2022, a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code), ``(B) any account belonging to a payee from which that individual, on or after January 1, 2022, made a payment of taxes under this title, or ``(C) any Treasury-sponsored account (as defined in section 208.2 of title 31, Code of Federal Regulations). ``(4) Waiver of certain rules.--Notwithstanding section 3325 of title 31, United States Code, or any other provision of law, with respect to any payment of a refund under this section, a disbursing official in the executive branch of the United States Government may modify payment information received from an officer or employee described in section 3325(a)(1)(B) of such title for the purpose of facilitating the accurate and efficient delivery of such payment. Except in cases of fraud or reckless neglect, no liability under section 3325, 3527, 3528, or 3529 of title 31, United States Code, shall be imposed with respect to payments made under this paragraph. ``(e) Application.--No payments shall be made under the program established under subsection (a) with respect to any taxable year beginning after December 31, 2024.''. (2) Conforming amendments.-- (A) Section 6211(b)(4)(A) of such Code is amended by striking ``and 7527A'' and inserting ``7527A, and 7527B''. (B) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended-- (i) by inserting ``36C,'' after ``36B,'', and (ii) by striking `` or 7527A'' and inserting ``7527A, or 7527B''. (C) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36C the following new item: ``Sec. 36C. Healthcare worker tax credit.''. (D) The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7527A the following new item: ``Sec. 7527B. Advance payment of healthcare worker tax credit.''. (c) Effective Date.-- (1) In general.--The amendments made by this section shall apply to taxable years beginning after December 31, 2022. (2) Establishment of advance payment program.--The Secretary of the Treasury (or the Secretary's delegate) shall establish the program described in section 7527B of the Internal Revenue Code of 1986 as soon as practicable after the date of the enactment of this Act. <all>