H.R. 7884

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7884 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 7884

To amend the Internal Revenue Code of 1986 to provide a tax credit to 
health care professionals that provide health care services in 
qualifying facilities, and for other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

March 9, 2026

Ms. Tenney (for herself and Mr. Horsford) 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 tax credit to 
health care professionals that provide health care services in 
qualifying facilities, and for other purposes.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Healthcare is Human Act of 2026''.

SEC. 2. HEALTH CARE PROFESSIONAL TAX CREDIT.

(a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 25F the following new section:

``SEC. 25G. HEALTH CARE PROFESSIONAL TAX CREDIT.

``(a) Allowance of Credit.--In the case of a qualifying individual, 
there shall be allowed a credit against the tax imposed by this chapter 
for the taxable year in an amount equal to the sum of--
``(1) $300 multiplied by the number of calendar months 
during the taxable year in which such individual provides more 
than 80 but not more than 120 hours of qualifying health care 
services,
``(2) $400 multiplied by the number of calendar months 
during the taxable year in which such individual provides more 
than 120 but not more than 160 hours of qualifying health care 
services, plus
``(3) $500 multiplied by the number of calendar months 
during the taxable year in which such individual provides more 
than 160 hours of qualifying health care services.
``(b) Qualifying Individual.--
``(1) In general.--For purposes of this section, the term 
`qualifying individual' means, with respect to a taxable year, 
an individual who is a licensed or certified health 
professional who provides qualifying health care services in a 
qualifying facility in good standing at any time during the 
taxable year.
``(2) Licensed or certified health professional.--For 
purposes of paragraph (1), the term `licensed or certified 
health professional' means an individual who is licensed, 
registered, or certified under Federal or State law or 
regulation to provide health care services.
``(c) Qualifying Health Care Services.--
``(1) In general.--For purposes of this section the term 
`qualifying health care services' means--
``(A) any item or service for which payment may be 
made under title XVIII of the Social Security Act or 
under a State plan (or waiver of such plan) under title 
XIX of such Act, except for personal care services as 
defined under a State plan (or waiver of such plan) 
under title XIX of such Act, or
``(B) hospital care, medical services, or extended 
care services furnished directly to a veteran by--
``(i) a medical professional employed by 
the Department of Veterans Affairs, or
``(ii) a non-Department health care 
provider pursuant to an agreement with the 
Secretary of Veterans Affairs under chapter 17 
of title 38, United States Code.
``(2) Exclusions.--Such term shall not include--
``(A) services provided by a supplier of durable 
medical equipment (as defined in section 1861(n) of the 
Social Security Act),
``(B) personal care services, consumer-directed or 
self-directed assistance programs,
``(C) fiscal intermediary services, or
``(D) home health or hospice care furnished by an 
individual is not a rendering or billing provider of 
record of title XVIII or XIX of the Social Security 
Act.
``(d) Qualifying Facility in Good Standing.--For purposes of this 
section, the term `qualifying facility in good standing' means a 
facility or provider that--
``(1) is a medical facility of the Department of Veterans 
Affairs, as defined in section 8101 of title 38, United States 
Code, or
``(2) is--
``(A) located in a health professional shortage 
area (as defined in section 332(a)(1) of the Public 
Health Service Act), and
``(B) enrolled to furnish items and services under 
title XVIII of the Social Security Act or under a State 
plan (or waiver of such plan) under title XIX of such 
Act.
``(e) Income Limitation and Special Rules.--
``(1) Income limitation.--No credit shall be allowed under 
subsection (a) to any individual in any taxable year in which 
the modified adjusted gross income of the taxpayer exceeds--
``(A) $400,000 in the case of a joint return or a 
surviving spouse, or
``(B) $200,000 in any other case.
``(2) Minimum number of qualifying months.--No credit shall 
be allowed with respect to qualifying health care services 
provided by an individual in any taxable year unless such 
individual provided 80 or more hours of qualifying health care 
services in each of 8 calendar months during such taxable year.
``(3) Modified adjusted gross income.--For purposes of 
paragraph (1), the term `modified adjusted gross income' means 
the adjusted gross income of the taxpayer for the taxable year 
increased by any amount excluded from gross income under 
section 911, 931, or 933.
``(f) Termination of Credit.--No credit shall be allowed under 
subsection (a) for any taxable year beginning after December 31, 
2030.''.
(b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to section 25F the 
following new item:

``Sec. 25G. Health care professional tax credit.''.
(c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.

SEC. 3. EVALUATION AND REPORTS.

(a) Government Accountability Office Study.--Not later than June 
30, 2030, the Comptroller General of the United States shall submit to 
Congress a report on--
(1) the overall impact of the credit allowed under section 
25G of such Code on retention of health care professionals in 
health professional shortage areas;
(2) the effects of such credit on the quality and 
continuity of care furnished in Department of Veterans Affairs 
medical facilities, including Department of Veterans Affairs 
community-based outpatient clinics. and through non-Department 
medical providers pursuant to an agreement entered into with 
the Secretary of Veterans Affairs under chapter 17 of title 38, 
United States Code;
(3) whether the credit improved health care access or 
staffing stability in medical facilities of the Department of 
Veterans Affairs located in rural or underserved areas; and
(4) any recommendations for improving the effectiveness or 
targeting of the credit.
(b) Health Professional Shortage Areas.--For purposes of this 
section, the term ``health professional shortage areas'' has the 
meaning given such term in section 332(a)(1) of the Public Health 
Service Act.
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