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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10440 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 10440
To amend the Internal Revenue Code of 1986 to establish a refundable
tax credit for health care providers in rural areas.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 16, 2026
Mr. Harrigan (for himself, Mr. Barrett, and Mr. Davis of North
Carolina) 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 establish a refundable
tax credit for health care providers in rural areas.
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 ``Resources for Essential Access to
Community Health Act'' or the ``REACH Act''.
SEC. 2. CREDIT FOR RURAL HEALTH CARE PROVIDERS.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 36B the following new section:
``SEC. 36C. CREDIT FOR RURAL HEALTH CARE PROVIDERS.
``(a) In General.--In the case of any eligible rural health care
provider, there shall be allowed as a credit against the tax imposed by
this subtitle for any taxable year an amount equal to $10,000.
``(b) Eligible Rural Health Care Provider.--For purposes of this
section, the term `eligible rural health care provider' means an
individual who is employed not less than 900 hours during the taxable
year--
``(1) as a primary care practitioner, mental health
professional, nurse, or resident participating in an approved
medical residency training program, and
``(2) in a rural area.
``(c) Limitation Based on Adjusted Gross Income.--The amount of the
credit allowed by subsection (a) (determined without regard to this
subsection) shall be reduced (but not below zero) by the amount which
bears the same ratio to such credit (as so determined) as--
``(1) the excess of--
``(A) the taxpayer's adjusted gross income for the
taxable year, over
``(B) $170,000, bears to
``(2) $10,000.
``(d) Definitions.--For purposes of this section--
``(1) Primary care practitioner.--The term `primary care
practitioner' has the meaning given such term in section
1833(x)(2)(A) of the Social Security Act (42 U.S.C.
1395l(x)(2)(A)). Such term includes a physician (as described
in section 1861(r)(1) of such Act (42 U.S.C. 1395x(r)(1))) who
has a primary specialty designation of obstetrics and
gynecology.
``(2) Mental health professional.--The term `mental health
professional' means a health service psychologist, licensed
clinical social worker, licensed professional counselor,
marriage or family therapist, psychiatric nurse specialist, or
psychiatrist.
``(3) Nurse.--The term `nurse' has the meaning given such
term in section 428K(g)(7) of the Higher Education Act of 1965
(20 U.S.C. 1078-11(g)(7)).
``(4) Approved medical residency training program.--The
term `approved medical residency training program' has the
meaning given such term in section 1886(h)(5)(A) of the Social
Security Act (42 U.S.C. 1395ww(h)(5)(A)).
``(5) Rural area.--The term `rural area' has the meaning
given such term in section 343(a)(13) of the Consolidated Farm
and Rural Development Act (7 U.S.C. 1991(a)(13)).
``(e) Regulations and Guidance.--The Secretary may publish such
regulations or guidance as are necessary to administer this section.
``(f) Termination of Credit.--No credit shall be allowed under this
section with respect to employment in taxable years beginning after
December 31, 2033.''.
(b) Conforming Amendments.--
(1) Section 1324(b)(2) of title 31, United States Code, is
amended by inserting ``36C,'' after ``36B,''.
(2) Section 6211(b)(4)(A) of the Internal Revenue Code of
1986 is amended by inserting ``36C,'' after ``36B,''.
(3) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of such Code is amended by inserting
after the item relating to section 36B the following new item:
``Sec. 36C. Credit for rural health care providers.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2026.
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