# Plain Language Summary of H.R. 3505

This bill would give a $5,000 tax credit to certain healthcare workers. A tax credit is money that reduces what you owe in taxes—so if you qualify, you'd get $5,000 subtracted from your tax bill. The key word here is "refundable," which means if the credit is larger than the taxes you owe, the government would send you the difference as a refund. So even if you don't owe any taxes, you could potentially receive money back.

The bill targets four specific types of healthcare professionals: doctors and other medical practitioners covered under Medicare rules, certified nursing assistants, licensed practical nurses, registered professional nurses, and home health aides. If you work in any of these roles during a tax year, you'd be eligible for the $5,000 credit on your taxes for that year. The credit would apply to tax years starting after December 31, 2020, meaning you could claim it on your 2021 taxes and beyond.

This is essentially a financial incentive aimed at recognizing and supporting frontline healthcare workers. For someone earning a modest income in these professions, a $5,000 credit could make a meaningful difference—it might cover several months of expenses or help pay down debt. The bill was introduced in May 2021, likely in response to the COVID-19 pandemic when these healthcare workers were particularly essential and often working under difficult conditions. However, as of now, this bill has not become law and would need to pass both the House and Senate before taking effect.

To amend the Internal Revenue Code of 1986 to allow a refundable tax credit against income tax for certain healthcare professionals.

Higgins, Brian

 <p>This bill allows a $5,000 refundable tax credit for certain healthcare professionals. The bill defines<em> healthcare professional </em>as (1) a practitioner (i.e., physician assistant, nurse practitioner, clinical nurse specialist, certified registered nurse anesthetist, certified nurse-midwife, clinical social worker, clinical psychologist, and registered dietitian or nutrition professional); (2) a certified nursing assistant; (3) a licensed practical nurse or registered professional nurse; or (4) a home health aide.</p>