[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3619 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3619

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 20, 2007

Ms. Kilpatrick 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 
  primary health service 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 SERVICE 
              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 25D the 
following new section:

``SEC. 25E. PRIMARY HEALTH SERVICE PROVIDERS SERVING HEALTH 
              PROFESSIONAL SHORTAGE AREAS.

    ``(a) Allowance of Credit.--In the case of a qualified primary 
health service provider, there is allowed as a credit against the tax 
imposed by this chapter for any taxable year in a mandatory service 
period an amount equal to the product of--
            ``(1) the lesser of--
                    ``(A) the number of months of such period occurring 
                in such taxable year, or
                    ``(B) 60 months, reduced by the number of months 
                taken into account under this paragraph with respect to 
                such provider for all preceding taxable years (whether 
                or not in the same mandatory service period), 
                multiplied by
            ``(2) $1,000.
    ``(b) Qualified Primary Health Service Provider.--For purposes of 
this section, the term `qualified primary health service provider' 
means any qualified health provider who for any month during a 
mandatory service period is certified by the Bureau to be a primary 
health service provider who--
            ``(1) is providing health services described in subsection 
        (c)--
                    ``(A) full time, and
                    ``(B) to individuals at least 80 percent of whom 
                reside in a health professional shortage area,
            ``(2) is not receiving during such year 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.
    ``(c) Health Services Described.--Health services described in this 
subsection are--
            ``(1) basic health services (as described in section 
        330(b)(1)(A)(i) of the Public Health Service Act),
            ``(2) qualified psychologist services (as defined in 
        section 1861(ii) of the Social Security Act), and
            ``(3) clinical social worker services (as defined in 
        section 1861(hh) of the Social Security Act.
    ``(d) Other Definitions.--For purposes of this section--
            ``(1) Qualified health provider.--The term `qualified 
        health provider' means a physician (as defined in section 
        1861(r) of the Social Security Act), a clinical psychologist 
        (within the meaning of section 1861(ii) of such Act), and a 
        clinical social worker (as defined in section 1861(hh)(1) of 
        such Act).
            ``(2) Mandatory service period.--The term `mandatory 
        service period' means the period of 60 consecutive calendar 
        months beginning with the first month the taxpayer is a 
        qualified primary health service provider. In the case of an 
        individual who is such a provider on the date of enactment of 
        the Health Care Access Improvement Act, such term means the 
        period of 60 consecutive calendar months beginning with the 
        first month after such date.
            ``(3) Health professional shortage area.--The term `health 
        professional shortage area' means a health professional 
        shortage area designated under section 332 of the Public Health 
        Service Act.
            ``(4) Bureau.--The term `Bureau' means the Bureau of 
        Primary Health Care, Health Resources and Services 
        Administration of the Public Health Service.
    ``(e) Recapture of Credit.--
            ``(1) In general.--If, during any taxable year, there is a 
        recapture event, then the tax of the taxpayer under this 
        chapter for such taxable year shall be increased by an amount 
        equal to the product of--
                    ``(A) the applicable percentage, and
                    ``(B) the aggregate unrecaptured credits allowed to 
                such taxpayer under this section for all prior taxable 
                years.
            ``(2) Applicable recapture percentage.--
                    ``(A) In general.--For purposes of this subsection, 
                the applicable recapture percentage shall be determined 
                from the following table:


 
                                             The applicable recapture
``If the recapture event occurs during:           percentage is:
 
  Months 1-24..........................  100
  Months 25-36.........................  75
  Months 37-48.........................  50
  Months 49-60.........................  25
  Months 61 and thereafter.............  0.

                    ``(B) Timing.--For purposes of subparagraph (A), 
                month 1 shall begin on the first day of the mandatory 
                service period.
            ``(3) Recapture event defined.--
                    ``(A) In general.--For purposes of this subsection, 
                the term `recapture event' means the failure of the 
                taxpayer to be a qualified primary health service 
                provider for any month during any mandatory service 
                period.
                    ``(B) Cessation of designation.--The cessation of 
                the designation of any area as a rural health 
                professional shortage area after the beginning of the 
                mandatory service period for any taxpayer shall not 
                constitute a recapture event.
                    ``(C) Secretarial waiver.--The Secretary may waive 
                any recapture event caused by extraordinary 
                circumstances.
            ``(4) No credits against tax.--Any increase in tax under 
        this subsection shall not be treated as a tax imposed by this 
        chapter for purposes of determining the amount of any credit 
        under subpart A, B, or D of this part.''.
    (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 25D the 
following new item:

``Sec. 25E. Primary health service providers serving health 
                            professional shortage areas.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
                                 <all>