H.R. 6543 — Health Care Worker and First Responder Fairness Act

This section exempts wages paid from January 31, 2020, through May 11, 2023, to individuals who attest to and provide evidence of employment as health care professionals or first responders during that period from being counted as excess earnings under the Social Security retirement earnings test (42 U.S.C. 403(b), (f)(3)) for any taxable year. (As background, the retirement earnings test reduces monthly benefits payable to beneficiaries below full retirement age who have annual earnings exceeding specified limits.) The section further directs the Commissioner of Social Security to issue implementing guidance within 30 days of enactment.

This section excludes wages paid to eligible individuals (i.e., healthcare professionals or first responders who receive a waiver) during a public health emergency declared by the HHS Secretary under 42 U.S.C. 247d(a) from the excess earnings determination under SSA §203(f)(3) (42 U.S.C. 403(f)(3)), which reduces Social Security benefits for working beneficiaries below full retirement age who exceed annual earnings limits. (As background, the excess earnings test currently reduces benefits by $1 for every $2 earned above the limit for those under full retirement age.) The provision (1) authorizes the Social Security Commissioner to issue such waivers during emergencies with healthcare worker shortages upon individual attestation and evidence of employment; (2) requires annual reports to Congress on issued waivers; and (3) defines eligible individuals as waiver recipients.

This section establishes definitions for terms used in the Act, including (1) "Commissioner" as the Commissioner of Social Security; (2) "health care professional" as having the meaning given that term in section 225(d)(1) of the Public Health Service Act (42 U.S.C. 234(d)(1)); (3) "first responder" as having the meaning given that term in section 3025(1) of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10705(1)) (i.e., firefighters, law enforcement officers, paramedics, emergency medical technicians, and certain other individuals who respond to fire, medical, hazardous material, or similar emergencies); and (4) "Secretary" as the Secretary of Health and Human Services.