[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 824 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 824

 To amend the Internal Revenue Code of 1986 to provide a tax credit to 
primary health providers who establish practices in health professional 
                            shortage areas.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 18, 2005

   Mr. Burns introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide a tax credit to 
primary health providers who establish practices in health professional 
                            shortage 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 ``Health Care Access Improvement 
Act''.

SEC. 2. NONREFUNDABLE CREDIT FOR CERTAIN PRIMARY HEALTH SERVICES 
              PROVIDERS SERVING HEALTH PROFESSIONAL SHORTAGE AREAS.

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

``SEC. 25C. PRIMARY HEALTH SERVICES PROVIDERS SERVING HEALTH 
              PROFESSIONAL SHORTAGE AREAS.

    ``(a) Allowance of Credit.--In the case of an individual who is a 
qualified primary health services provider for any month during the 
taxable year, there shall be allowed as a credit against the tax 
imposed by this chapter for such taxable year an amount equal to $1,000 
for each month during such taxable year--
            ``(1) which is part of the eligible service period of such 
        individual, and
            ``(2) for which such individual is a qualified primary 
        health services provider.
    ``(b) Qualified Primary Health Services Provider.--For purposes of 
this section, the term `qualified primary health services provider' 
means, with respect to any month, any physician, physician assistant, 
or nurse practitioner, who is certified for such month by the Bureau to 
be a primary health services provider or a licensed mental health 
provider who--
            ``(1) is providing primary health services full time and 
        substantially all of whose primary health services are provided 
        in a health professional shortage area,
            ``(2) is not receiving during the calendar year which 
        includes such month a scholarship under the National Health 
        Service Corps Scholarship Program or the Indian health 
        professions scholarship program or a loan repayment under the 
        National Health Service Corps Loan Repayment Program or the 
        Indian Health Service Loan Repayment Program,
            ``(3) is not fulfilling service obligations under such 
        Programs, and
            ``(4) has not defaulted on such obligations.
Such term shall not include any individual who is described in 
paragraph (1) with respect to any of the 3 most recent months ending 
before the date of the enactment of this section.
    ``(c) Eligible Service Period.--For purposes of this section, the 
term `eligible service period' means the period of 60 consecutive 
calendar months beginning with the first month the taxpayer is a 
qualified primary health services provider.
    ``(d) Other Definitions and Special Rule.--For purposes of this 
section--
            ``(1) Bureau.--The term `Bureau' means the Bureau of Health 
        Care Delivery and Assistance, Health Resources and Services 
        Administration of the United States Public Health Service.
            ``(2) Physician.--The term `physician' has the meaning 
        given to such term by section 1861(r) of the Social Security 
        Act.
            ``(3) Physician assistant.--The term `physician assistant' 
        has the meaning given to such term by section 1861(aa)(5)(A) of 
        such Act.
            ``(4) Nurse practitioner.--The term `nurse practitioner' 
        has the meaning given to such term by section 1861(aa)(5)(A) of 
        such Act.
            ``(5) Primary health services provider.--The term `primary 
        health services provider' means a provider of basic health 
        services (as described in section 330(b)(1)(A)(i) of the Public 
        Health Service Act).
            ``(6) Health professional shortage area.--The term `health 
        professional shortage area' means any area which, as of the 
        beginning of the eligible service period, is a health 
        professional shortage area (as defined in section 332(a)(1) of 
        the Public Health Service Act) taking into account only the 
        category of health services provided by the qualified primary 
        health services provider.
            ``(7) Only 60 months taken into account.--In no event shall 
        more than 60 months be taken into account under subsection (a) 
        by any individual for all taxable years.''
    (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 25B the 
following new item:

                              ``Sec. 25C. Primary health services 
                                        providers serving health 
                                        professional shortage areas.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.
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