Healthcare is Human Act of 2026

This bill creates a tax credit for licensed health care professionals who provide certain health care services in qualifying facilities, and requires a study on the credit's impact. Sec. 2, Health care professional tax credit: A new tax credit is created for qualifying individuals. The credit amount is $300 per month for providing more than 80 but not more than 120 hours of qualifying services, $400 per month for more than 120 but not more than 160 hours, and $500 per month for more than 160 hours. A qualifying individual is a licensed or certified health professional who provides qualifying health care services in a qualifying facility in good standing. Qualifying health care services are items or services payable under Medicare or Medicaid (excluding personal care services, durable medical equipment, and certain home health or hospice care), or hospital care, medical services, or extended care services furnished directly to a veteran by a VA-employed medical professional or a non-VA provider under a VA agreement. A qualifying facility in good standing is a VA medical facility, or a facility located in a health professional shortage area that is enrolled in Medicare or a state Medicaid plan. The credit is not allowed if modified adjusted gross income exceeds $400,000 for joint returns or surviving spouses, or $200,000 otherwise. The credit is only allowed if the individual provided 80 or more hours of qualifying services in each of 8 calendar months during the taxable year. The credit expires for taxable years beginning after December 31, 2030. The amendments apply to taxable years beginning after December 31, 2025. Sec. 3, Evaluation and reports: By June 30, 2030, the Government Accountability Office must report to Congress on the credit's impact on retention of health care professionals in health professional shortage areas, its effects on quality and continuity of care in VA medical facilities and through non-VA providers, whether it improved access or staffing stability in VA facilities in rural or underserved areas, and any recommendations for improving the credit.