1. Credit for State income taxes paid by individuals temporarily providing certain health or emergency services (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by inserting after section 36B the following new section: 36C. Credit for State income taxes paid by individuals temporarily providing certain health or emergency services (a) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to the income taxes imposed by a service-recipient State on the wages (as defined in section 3401) paid to such eligible individual for providing specified health or emergency services in such State on a temporary basis. (b) Eligible individual For purposes of this section, the term eligible individual means any individual legally domiciled in a State who provides specified health or emergency services in another State on a temporary basis. (c) Specified health or emergency services For purposes of this section, the term specified health or emergency services means service as a first responder, doctor, nurse, or such other health or emergency service as may be specified by the Secretary for purposes of this section. (d) Service-Recipient State For purposes of this section, the term service-recipient State means the State referred to in subsection (b) in which the eligible individual provides specified health or emergency services on a temporary basis. (e) Determination of tax The amount of the income tax referred to in subsection (a) shall be equal to the excess (if any) of— (1) the amount of income taxes imposed by the service-recipient State on the income of such eligible individual, over (2) the amount of such income taxes which would be imposed without regard to the wages referred to in subsection (a). (f) Termination Subsection (a) shall not apply with respect to wages paid for services which are provided after the date on which the Secretary