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Bill
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Prevent Restrictions On Volunteers’ Incomes During Emergencies Act

H.R. 84 · 117th Congress · Jan 4, 2021 · Lineage

A BILL

To prevent States from receiving Federal financial assistance if such States tax the income of an out-of-State volunteer providing assistance during a disaster or emergency, and for other purposes.

Section 1 Short title; findings

(a)
Short title— This Act may be cited as the “Prevent Restrictions On Volunteers’ Incomes During Emergencies Act” or the “PROVIDE Act”.
(b)
Findings— The Congress finds that—
(1)
volunteers are essential during national disasters and emergencies;
(2)
in times of these disasters and emergencies, residents from one State may aid those in a different State and provide necessary assistance;
(3)
assistance from across State lines may continue for many weeks or months; and
(4)
therefore, it is in the interest of Congress to ensure that those who volunteer in a State in which they do not reside are not burdened by an unfair income tax.

Sec. 2 Ineligibility for Federal financial assistance for jurisdictions that tax volunteers during an emergency

Beginning with fiscal year 2020, any State or local government which taxes the income of an out-of-State individual that has traveled to such State for the purpose of volunteering or otherwise providing assistance in response to a Federally declared disaster or emergency during the emergency period shall be ineligible to receive Federal financial assistance (as such term is defined in section 7501(a)(5) of title 31, United States Code).

Sec. 3 Definitions

In this Act:
(1)
Emergency period— The term emergency period means the period of time in which a Federally declared disaster or emergency is in effect.
(2)
Federally declared disaster or emergency— The term Federally declared disaster or emergency means any disaster or emergency declared by the President of the United States or the Secretary of Health and Human Services in accordance with Federal law.
(3)
Local government— The term local government means a county, city, town, village, or other general purpose political subdivision, instrumentality, or authority of a State.
(4)
State— The term State means each of the 50 States and the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and Indian Tribes.