H.R. 10440: Resources for Essential Access to Community Health Act

This bill would create a new federal tax credit for certain health care workers who work in rural areas. The credit would be worth $10,000 per year for eligible workers.

Who could qualify

The credit would apply to an individual who works at least 900 hours during the year in a rural area and serves in one of these roles:

• Primary care practitioner
• Mental health professional
• Nurse
• Medical resident participating in an approved residency training program

Income limit

The credit would be reduced for higher-income taxpayers. It would begin to phase out once a person’s adjusted gross income goes above $170,000. The credit would be reduced gradually as income rises above that amount, and it would drop to zero at higher income levels.

How the bill defines key terms

The bill uses existing legal definitions for terms like primary care practitioner, nurse, approved medical residency training program, and rural area. It also specifically says that a physician with a primary specialty in obstetrics and gynecology counts as a primary care practitioner for this credit.

Administration and duration

The Treasury Department would be allowed to issue rules or guidance to help administer the credit. The credit would apply starting with taxable years beginning after December 31, 2026, and it would end for employment in taxable years beginning after December 31, 2033.

Relevant Companies

None found