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S 4525 116th Congress Senate Taxation Appropriations Business expenses Cardiovascular and respiratory health Emergency medical services and trauma care Government lending and loan guarantees Health programs administration and funding Income tax deductions Income tax exclusion Infectious and parasitic diseases Small business Wages and earnings

A bill to ensure that health care providers do not incur additional Federal income tax liability due to receipt of assistance through the Provider Relief Fund during the COVID-19 pandemic.

Introduced: August 12, 2020 Introduced by: Blackburn, Marsha Republican · Tennessee 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 12, 2020
Read twice and referred to the Committee on Finance.
Aug 12, 2020
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill affirms that any payment or benefit provided to a taxpayer under the Coronavirus Aid, Relief, and Economic Security Act or the CARES Act due to COVID-19 (i.e., coronavirus disease 2019) shall be excluded from gross income, for income tax purposes. Additionally, no deduction shall be denied or reduced, no tax attribute shall be reduced, and no basis increase shall be denied resulting from such exclusion.

What's happening now August 12, 2020

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 4525: A bill to ensure that health care providers do not incur additional Federal income tax liability due to receipt of assistance through the Provider Relief Fund during the COVID-19 pandemic.. 116th Congress. Open America. https://openamerica.io/bill/116-S-4525/
MLA
"S. 4525: A bill to ensure that health care providers do not incur additional Federal income tax liability due to receipt of assistance through the Provider Relief Fund during the COVID-19 pandemic.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-4525/.
Bluebook (legal)
S. 4525, 116th Cong. (2026), https://openamerica.io/bill/116-S-4525/.
Markdown link
[S. 4525: A bill to ensure that health care providers do not incur additional Federal income tax liability due to receipt of assistance through the Provider Relief Fund during the COVID-19 pandemic.](https://openamerica.io/bill/116-S-4525/)
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