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HR 7874 116th Congress House Taxation Administrative law and regulatory procedures Building construction Department of the Treasury Housing finance and home ownership Income tax rates Real estate business

Construction Jobs During Coronavirus Act

Introduced: July 30, 2020 Introduced by: Harder, Josh Democratic · California See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 30, 2020
Referred to the Subcommittee on Select Revenue Measures.
Jul 30, 2020
Referred to the House Committee on Ways and Means.
Jul 30, 2020
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now July 30, 2020

Referred to the Subcommittee on Select Revenue Measures.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 7874: Construction Jobs During Coronavirus Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-7874/
MLA
"H.R. 7874: Construction Jobs During Coronavirus Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-7874/.
Bluebook (legal)
H.R. 7874, 116th Cong. (2026), https://openamerica.io/bill/116-HR-7874/.
Markdown link
[H.R. 7874: Construction Jobs During Coronavirus Act](https://openamerica.io/bill/116-HR-7874/)
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