[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3582 Introduced in Senate (IS)]
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116th CONGRESS
2d Session
S. 3582
To amend the Internal Revenue Code of 1986 to expand eligibility for
the health care tax credit to workers in certain critical industries.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 25, 2020
Ms. Cantwell (for herself, Mr. Jones, Mr. Bennet, and Ms. Sinema)
introduced the following bill; which was read twice and referred to the
Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to expand eligibility for
the health care tax credit to workers in certain critical industries.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. FINDINGS.
Congress finds the following:
(1) In 2018, the United States aerospace and defense
manufacturing industry contributed 2,550,000 jobs, accounted
for $151,000,000,000 in exports, and supported 1,670,000 supply
chain jobs.
(2) In 2019, aerospace and defense parts manufacturing and
distribution across the United States accounted for
$25,400,000,000 in economic activity.
(3) The United States aerospace and defense manufacturing
industry is critical to the national economy and national
defense.
SEC. 2. EXPANSION OF ELIGIBILITY FOR HEALTH CARE TAX CREDIT.
(a) In General.--Paragraph (1) of section 35(c) of the Internal
Revenue Code of 1986 is amended by striking ``and'' at the end of
subparagraph (B), by striking the period at the end of subparagraph (C)
and inserting ``, and'', and by adding at the end the following new
subparagraph:
``(D) an eligible national defense or
infrastructure worker.''.
(b) Eligible National Defense or Infrastructure Worker.--Subsection
(c) of section 35 of the Internal Revenue Code of 1986 is amended by
adding at the end the following new paragraph:
``(5) Eligible national defense or infrastructure worker.--
``(A) In general.--The term `eligible national
defense or infrastructure worker' means an individual
who--
``(i) as of January 31, 2020, was employed
in a critical industry,
``(ii) filed for unemployment compensation
(as defined in section 85(b)) after January 31,
2020, and before the applicable date, and
``(iii) is covered under qualified health
insurance described in subsection (e)(1)(A).
``(B) Critical industry.--For purposes of this
paragraph, the term `critical industry' means--
``(i) an industry related to critical
national infrastructure or national defense, or
``(ii) a critical industry which is
severely distressed in connection with the
coronavirus national emergency,
as determined by the Secretary, including the airport,
air carrier (as defined in section 40102 of title 49,
United States Code), and aerospace industries.
``(C) Applicable date.--For purposes of this
paragraph, the term `applicable date' means the earlier
of--
``(i) the date which is 6 months after the
last day on which the coronavirus national
emergency declaration is in effect, or
``(ii) January 1, 2023.
``(D) Coronavirus national emergency.--For purposes
of this paragraph--
``(i) In general.--The coronavirus national
emergency is the emergency with respect to
which the President made the declarations
described in clause (ii).
``(ii) Declarations.--The last day on which
the coronavirus national emergency declaration
is in effect is the later of--
``(I) the last day on which the
declaration of the emergency involving
Federal primary responsibility
determined to exist by the President
under section 501(b) of the Robert T.
Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5191(b)) with
respect to coronavirus disease 2019
(COVID-19) is in effect; or
``(II) the last day on which the
declaration of the national emergency
declared by the President under the
National Emergencies Act (50 U.S.C.
1601 et seq.) with respect to
coronavirus disease 2019 (COVID-19) is
in effect.''.
(c) Advance Payment of Credit.--Paragraph (1) of section 7527(d) of
the Internal Revenue Code of 1986 is amended by striking ``or'' at the
end of subparagraph (A), by striking the period at the end of
subparagraph (B) and inserting ``, or'', and by adding at the end the
following new subparagraph:
``(C) in the case of an eligible national defense
or infrastructure worker (as defined in section
35(c)(5)), is certified by the Secretary (or by any
other person or entity designated by the Secretary) (in
consultation with the Secretary of Transportation (or
any other person or entity designated by such
Secretary), in the case of a worker in aviation- or
aerospace-related industries).''.
(d) Effective Date.--The amendments made by this section shall
apply to months beginning after January 31, 2020.
SEC. 3. EXTENSION OF CREDIT.
(a) In General.--Subparagraph (B) of section 35(b)(1) of the
Internal Revenue Code of 1986 is amended by striking ``January 1,
2021'' and inserting ``January 1, 2023''.
(b) Effective Date.--The amendment made by this section shall apply
to months beginning after December 31, 2020.
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