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H.R. 312

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.

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.

Referred to the Subcommittee on Highways and Transit.

Rep. Posey, Bill [R-FL-8](R-FL)Sponsor
2committees5actions9subjects
  1. Committee

    Referred to the Subcommittee on Highways and Transit.

    Highways and Transit Subcommittee
  2. IntroReferralH11100

    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.

    Transportation and Infrastructure Committee
  3. IntroReferralH11100

    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.

    Ways and Means Committee
  4. IntroReferralIntro-H

    Introduced in House

  5. IntroReferral1000

    Introduced in House

To provide a Federal income tax credit for State income taxes paid by individuals temporar… — Informed