H.R. 782
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to establish a credit for hired critical employees and to make permanent certain expiring provisions relating to the child tax credit.
IN THE HOUSE OF REPRESENTATIVES · January 28, 2025 · Sponsor: Mr. James · Committee: Committee on Ways and Means
Table of contents
Sec. 25F. Credit for hired critical employees.
- (a) Allowance of credit
- In the case of a critical employee, there shall be allowed $3,500 as a credit against the tax imposed by this chapter.
- (b) Critical employee
- For purposes of this section:
- (1) In general
- The term means any of the following individuals whose employer certifies that such individual worked full-time for not less than 75 percent of the taxable year in such professional capacity and that such individual’s primary place of employment for the majority of hours worked during such taxable year is located in a qualified opportunity zone:
critical employee- A healthcare professional.
- A law enforcement officer (as such term is defined in section 806 of title I of the Omnibus Crime Control and Safe Streets Act of 1968).
- A member of a rescue squad or ambulance crew (as such term is defined in section 806 of title I of the Omnibus Crime Control and Safe Streets Act of 1968).
- A firefighter (as such term is defined in section 806 of title I of the Omnibus Crime Control and Safe Streets Act of 1968).
- an eligible child care provider or family child care provider (as such terms are defined in section 658P of the Child Care and Development Block Grant Act of 1990).
- personal or home care aide (as such term is defined in section 2008 of the Social Security Act).
- The term means any of the following individuals whose employer certifies that such individual worked full-time for not less than 75 percent of the taxable year in such professional capacity and that such individual’s primary place of employment for the majority of hours worked during such taxable year is located in a qualified opportunity zone:
- (2) Healthcare professional
- The term means—
healthcare professional- a certified nursing assistant, or
- a licensed practical nurse or registered professional nurse.
- The term means a census tract designated as a
qualified opportunity zoneunder section 1400z–1(b)(1) as of the date of the enactment of this section.
- The term means—
- (c) Sunset
- No credit shall be allowed under subsection (a) for any taxable year beginning after the date that is 3 years after the date of the enactment of this section.