REACH Act

36C. Credit for rural health care providers

(a) In general. In the case of any eligible rural health care provider, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to $10,000.

(b) Eligible rural health care provider. For purposes of this section, the term eligible rural health care provider means an individual who is employed not less than 900 hours during the taxable year—

(1) as a primary care practitioner, mental health professional, nurse, or resident participating in an approved medical residency training program, and

(2) in a rural area.

(c) Limitation based on adjusted gross income. The amount of the credit allowed by subsection (a) (determined without regard to this subsection) shall be reduced (but not below zero) by the amount which bears the same ratio to such credit (as so determined) as—

(1) the excess of—

(A) the taxpayer’s adjusted gross income for the taxable year, over

(B) $170,000, bears to

(2) $10,000.

(d) Definitions. For purposes of this section—

(1) Primary care practitioner. The term primary care practitioner has the meaning given such term in section 1833(x)(2)(A) of the Social Security Act (42 U.S.C. 1395l(x)(2)(A)). Such term includes a physician (as described in section 1861(r)(1) of such Act (42 U.S.C. 1395x(r)(1))) who has a primary specialty designation of obstetrics and gynecology.

(2) Mental health professional. The term mental health professional means a health service psychologist, licensed clinical social worker, licensed professional counselor, marriage or family therapist, psychiatric nurse specialist, or psychiatrist.

(3) Nurse. The term nurse has the meaning given such term in section 428K(g)(7) of the Higher Education Act of 1965 (20 U.S.C. 1078–11(g)(7)).

(4) Approved medical residency training program. The term approved medical residency training program has the meaning given such term in section 1886(h)(5)(A) of the Social Security Act (42 U.S.C. 1395ww(h)(5)(A)).

(5) Rural area. The term rural area has the meaning given such term in section 343(a)(13) of the Consolidated Farm and Rural Development Act (7 U.S.C. 1991(a)(13)).

(e) Regulations and guidance. The Secretary may publish such regulations or guidance as are necessary to administer this section.

(f) Termination of credit. No credit shall be allowed under this section with respect to employment in taxable years beginning after December 31, 2033.

Sec. 36C. Credit for rural health care providers.