Establishes a refundable tax credit for health care providers in rural areas.

The bill amends the Internal Revenue Code to create a refundable tax credit of $10,000 for eligible rural health care providers. To qualify, individuals must work at least 900 hours annually in a rural area as a primary care practitioner, mental health professional, nurse, or resident in an approved medical residency training program. The credit phases out for those with an adjusted gross income over $170,000. The credit is effective for taxable years beginning after December 31, 2026, and terminates for taxable years beginning after December 31, 2033.

Establishes a refundable tax credit for health care providers in rural areas.

The bill amends the Internal Revenue Code to create a refundable tax credit of $10,000 for eligible rural health care providers. To qualify, individuals must work at least 900 hours annually in a rural area as a primary care practitioner, mental health professional, nurse, or resident in an approved medical residency training program. The credit phases out for those with an adjusted gross income over $170,000. The credit is effective for taxable years beginning after December 31, 2026, and terminates for taxable years beginning after December 31, 2033.