Rural Health Preceptor Tax Fairness Act

Rural Health Preceptor Tax Fairness Act

This bill provides a nonrefundable tax credit of $1,000 to licensed health professionals who provide clinical supervision to qualified students in a rural health professional shortage area or rural area.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8738 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 8738

To 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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 13, 2024

 Ms. Pettersen (for herself and Mr. Molinaro) 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 credit against 
tax for certain health professionals providing clinical supervision to 
         students in rural 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 ``Rural Health Preceptor Tax Fairness 
Act''.

SEC. 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:

``SEC. 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.
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