118 HR 8738 IH: Rural Health Preceptor Tax Fairness Act U.S. House of Representatives 2024-06-13 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I118th CONGRESS2d SessionH. R. 8738IN THE HOUSE OF REPRESENTATIVESJune 13, 2024Ms. Pettersen (for herself and Mr. Molinaro) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to provide a credit against tax for certain health professionals providing clinical supervision to students in rural health professional shortage areas.

1.

Short title

This Act may be cited as the Rural Health Preceptor Tax Fairness Act.

2.

Tax credit for eligible health professionals providing covered clinical supervision to qualified students

(a)

In general

Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25E the following new section:

25F.

Credit for eligible health professionals providing covered clinical supervision to qualified students

(a)

Allowance of credit

In the case of an eligible health professional who provides clinical supervision to a qualified student in a rural health professional shortage area or covered rural area, there shall be allowed as a credit against the tax imposed by this chapter an amount equal to $1,000 for a taxable year in which the fourth week of such supervision ends. (b)

Limitation

The credit allowed under subsection (a) shall not exceed $1,000 with respect to any eligible health professional for any taxable year. (c)

Eligible health professional

For purposes of this section, the term eligible health professional means, with respect to any clinical supervision, an individual who, at all times during such supervision, is licensed to provide health care services by the State in which such individual provides such supervision, and who is— (1)an advanced practice nurse, (2)a certified addiction counselor who provides outpatient clinical care, (3)a doctor of dental medicine, (4)a doctor of dental surgery, (5)a doctor of osteopathy, (6)a licensed clinical or counseling psychologist, (7)a licensed clinical social worker, (8)a licensed professional counselor, (9)a licensed marriage and family therapist, (10)a licensed addiction counselor, (11)a doctor of medicine, (12)a pharmacist, (13)a physician assistant, (14)a psychiatric nurse specialist, (15)a registered dental hygienist, or (16)a registered nurse. (d)

Definitions

For purposes of this section— (1)

Qualified student

The term qualified student means, with respect to any clinical supervision, a student who, at all times during the supervision, is enrolled in an eligible educational institution in a course of study or program leading to— (A)a degree in a health profession; or (B)licensure as a health professional. (2)

Eligible educational institution

The term eligible educational institution has the meaning given such term in section 25A(f)(2). (3)

Rural health professional shortage area

The term rural health professional shortage area means any portion of a health professional shortage area (as defined in section 332 of the Public Health Service Act (42 U.S.C. 254e)) that is outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)). (4)

Covered rural area

The term covered rural area means an area defined as rural by the Administrator of the Health Resources and Services Administration for purposes of rural health funding eligibility.

. (b)

Clerical amendment

The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25E the following new item: Sec. 25F. Credit for eligible health professionals providing covered clinical supervision to qualified students.. (c)

Effective date

The amendments made by this Act shall apply to taxable years beginning on the date after the enactment of this Act.