H.R.6773: To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain health care workers, and for other purposes.

This bill allows a new tax credit for qualifying health care workers for $7,500 in a taxable year. A qualifying health care worker is an individual who (1) worked at any time as a doctor of medicine or osteopathy or any other person capable of providing health care services, (2) provided health care services that treated patients with COVID-19 (i.e., coronavirus disease 2019), and (3) has an income of less than $100,000 ($200,000 for joint...

(Source: Library of Congress)