The Senate Republican Phase Four legislation, the Health, Economic Assistance, Liability Protection and Schools (HEALS) Act includes many positive proposals. In its legislative package, the Senate included tax relief for remote workers and volunteers facing tax assessments in multiple states, expanded the scope of the Employee Retention Tax Credit, and provided for a fiscally responsible review of America’s trust funds. Yet at the same time, the $1.1 trillion legislation includes wasteful spending proposals that make the HEALS Act less taxpayer-friendly than it could be.
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