To amend the Internal Revenue Code of 1986 to provide a tax credit to health care professionals that provide health care services in qualifying facilities, and for other purposes.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7884 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7884 To amend the Internal Revenue Code of 1986 to provide a tax credit to health care professionals that provide health care services in qualifying facilities, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 9, 2026 Ms. Tenney (for herself and Mr. Horsford) 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 health care professionals that provide health care services in qualifying facilities, and for other purposes. 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 ``Healthcare is Human Act of 2026''. SEC. 2. HEALTH CARE PROFESSIONAL TAX CREDIT. (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 25F the following new section: ``SEC. 25G. HEALTH CARE PROFESSIONAL TAX CREDIT. ``(a) Allowance of Credit.--In the case of a qualifying individual, there shall be allowed a credit against the tax imposed by this chapter for the taxable year in an amount equal to the sum of-- ``(1) $300 multiplied by the number of calendar months during the taxable year in which such individual provides more than 80 but not more than 120 hours of qualifying health care services, ``(2) $400 multiplied by the number of calendar months during the taxable year in which such individual provides more than 120 but not more than 160 hours of qualifying health care services, plus ``(3) $500 multiplied by the number of calendar months during the taxable year in which such individual