To temporarily provide a zero rate of Federal income tax on income properly attributable to the trade or business of home construction.
Construction Jobs During Coronavirus Act
This bill assigns a zero tax rate on the taxable income of taxpayers engaged in the trade or business of home construction during the period beginning on January 1, 2020, and ending on the date on which the COVID-19 (i.e., coronavirus disease 2019) public health emergency ends.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Referred to the Subcommittee on Select Revenue Measures.
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