I 116th CONGRESS 2d Session H. R. 6354 IN THE HOUSE OF REPRESENTATIVES March 23, 2020 Mr. Kind (for himself, Mr. Rice of South Carolina , Ms. Sewell of Alabama , and Mr. Kelly of Pennsylvania ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide a one-time emergency tax credit to small businesses to cover rent and mortgage payments.