Credit for hired critical employees

(a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25E the following new section: 25F. Credit for hired critical employees (a) Allowance of credit In the case of a critical employee, there shall be allowed $3,500 as a credit against the tax imposed by this chapter. (b) Critical employee For purposes of this section: (1) In general The term critical employee means any of the following individuals whose employer certifies that such individual worked full-time for not less than 75 percent of the taxable year in such professional capacity and that such individual’s primary place of employment for the majority of hours worked during such taxable year is located in a qualified opportunity zone: (A) A healthcare professional. (B) A law enforcement officer (as such term is defined in section 806 of title I of the Omnibus Crime Control and Safe Streets Act of 1968). (C) A member of a rescue squad or ambulance crew (as such term is defined in section 806 of title I of the Omnibus Crime Control and Safe Streets Act of 1968). (D) A firefighter (as such term is defined in section 806 of title I of the Omnibus Crime Control and Safe Streets Act of 1968). (E) an eligible child care provider or family child care provider (as such terms are defined in section 658P of the Child Care and Development Block Grant Act of 1990). (F) personal or home care aide (as such term is defined in section 2008 of the Social Security Act). (2) Healthcare professional The term healthcare professional means— (A) a certified nursing assistant, or (B) a licensed practical nurse or registered professional nurse. (3) The term qualified opportunity zone means a census tract designated as a qualified opportunity zone under section 1400z–1(b)(1) as of the date of the enactment of this section. (c) Sunset No credit shall be allowed under subsection (a) for any taxable year beginning after the date that is 3 years after the date of the enactment of this section.. (b) Clerical amendment The table of section for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25E the following new item: Sec. 25F. Credit for hired critical employees.. (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this section.