This Act may be cited as the Health Care Worker and First Responder Fairness Act.

(a) In general For purposes of subsection (b) of section 203 of the Social Security Act (42 U.S.C. 403(b)U.S. Code — Title 42, Section 403(b)View official source on GovInfo), wages paid during the period beginning on January 31, 2020, and ending on May 11, 2023, to an individual who attests to and provides evidence of being employed as a health care professional or first responder during such period shall not be included in the determination of the individual’s excess earnings under subsection (f)(3) of such section for any taxable year. (b) Guidance Not later than 30 days after the date of the enactment of this Act, the Commissioner of Social Security shall issue guidance providing for appropriate procedures for the implementation of subsection (a).

(a) In general For purposes of subsection (b) of section 203 of the Social Security Act (42 U.S.C. 403(b)U.S. Code — Title 42, Section 403(b)View official source on GovInfo), wages paid to an eligible individual during any public health emergency declared by the Secretary of Health and Human Services under section 319(a) of the Public Health Service Act (42 U.S.C. 247d(a)U.S. Code — Title 42, Section 247d(a)View official source on GovInfo) shall not be included in the determination of the individual’s excess earnings under subsection (f)(3) of such section for any taxable year. (b) Issuance of waivers During a public health emergency declared by the Secretary under section 319(a) of the Public Health Service Act (42 U.S.C. 247d(a)U.S. Code — Title 42, Section 247d(a)View official source on GovInfo) in which the Secretary has determined that, wholly or partially as a result of the public health emergency, there is a shortage of healthcare workers, the Commissioner of Social Security may issue a waiver to an individual who attests to and provides evidence of being employed as a health care professional or first responder during such public health emergency. (c) Report The Commissioner shall annually submit a report to Congress describing each waiver that has been issued under this section during the previous year. (d) Eligible individual defined For purposes of this section, the term eligible individual means an individual to whom the Commissioner has issued a waiver in accordance with subsection (b).

In this Act: (1) Commissioner The term Commissioner means the Commissioner of Social Security. (2) Health care professional The term health care professional has the meaning given such term in section 225(d)(1) of the Public Health Service Act (42 U.S.C. 234(d)(1)U.S. Code — Title 42, Section 234(d)(1)View official source on GovInfo). (3) First responder The term first responder has the meaning given such term in section 3025(1) of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10705(1)U.S. Code — Title 34, Section 10705(1)View official source on GovInfo). (4) Secretary The term Secretary means the Secretary of Health and Human Services.