What does Preamble of Healthcare is Human Act of 2026 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would provide a tax credit to health care professionals. The tax credit is intended for professionals providing health care services in qualifying facilities.

What does SHORT TITLE. of Healthcare is Human Act of 2026 do?

This bill is formally titled the Healthcare is Human Act of 2026.

What does HEALTH CARE PROFESSIONAL TAX CREDIT. of Healthcare is Human Act of 2026 do?

This section amends the Internal Revenue Code of 1986 to establish a health care professional tax credit. The credit amount is based on the number of calendar months an individual provides qualifying health care services, ranging from $300 to $500 per month depending on hours worked. Qualifying individuals must be licensed or certified health professionals providing services in a qualifying facility. Qualifying health care services include items and services covered by Medicare (title XVIII) or Medicaid (title XIX), and certain services provided to veterans. A qualifying facility is either a Department of Veterans Affairs medical facility or a facility in a health professional shortage area enrolled in Medicare or Medicaid. The credit is limited to individuals with a modified adjusted gross income not exceeding $200,000 (single) or $400,000 (joint). To qualify, an individual must provide at least 80 hours of qualifying health care services in each of 8 calendar months. The credit is effective for taxable years beginning after December 31, 2025, and terminates after December 31, 2030.

What does EVALUATION AND REPORTS. of Healthcare is Human Act of 2026 do?

This section mandates a study by the Comptroller General of the United States to be submitted to Congress by June 30, 2030. The study will assess the impact of the credit under section 25G of the Internal Revenue Code on retaining health care professionals in health professional shortage areas. The study will also examine the effects of the credit on the quality and continuity of care at Department of Veterans Affairs (VA) medical facilities and through non-VA providers. The study will specifically evaluate whether the credit improved healthcare access and staffing stability in VA facilities located in rural or underserved areas. The Comptroller General is required to provide recommendations for improving the effectiveness or targeting of the credit. For the purposes of this section, 'health professional shortage areas' is defined as the meaning given in section 332(a)(1) of the Public Health Service Act.

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Healthcare is Human Act of 2026

Last updated: 3/9/2026 · Introduced: 3/9/2026

Author: Claudia Tenney (R-NY)

TL;DR (AI)

The bill establishes a tax credit for health care professionals who provide services in qualifying facilities, such as Department of Veterans Affairs medical facilities or those in health professional shortage areas.
The tax credit amount ranges from $300 to $500 per month, depending on hours worked, and is limited to individuals with a modified adjusted gross income not exceeding $200,000 for singles or $400,000 for joint filers.
The bill mandates a study by the Comptroller General to assess the impact of the tax credit on retaining health care professionals in shortage areas and its effects on the quality and continuity of care at VA medical facilities and other providers.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 2 more.

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