H.R. 7884 — Healthcare is Human Act of 2026

This section establishes a new nonrefundable tax credit (IRC §25G) for qualifying health care professionals (i.e., those licensed or certified under federal or state law) who provide qualifying health care services in a qualifying facility in good standing during at least 8 calendar months of a taxable year (with at least 80 hours of services per such month), available for taxable years beginning after December 31, 2025, and terminating for taxable years beginning after December 31, 2030. The credit equals $300 per qualifying month with more than 80 but not more than 120 hours of services, plus $400 per qualifying month with more than 120 but not more than 160 hours, plus $500 per qualifying month with more than 160 hours. Qualifying services include Medicare- or Medicaid-reimbursable items or services (except personal care services), or hospital care, medical services, or extended care services furnished directly to veterans by Department of Veterans Affairs (VA) employees or contractors under 38 U.S.C. ch. 17 (excluding durable medical equipment suppliers, personal care or self-directed services, fiscal intermediary services, or home health/hospice by non-rendering providers). Qualifying facilities are VA medical facilities (as defined in 38 U.S.C. §8101, i.e., any VA-jurisdictional land or building for health care services, including hospitals, clinics, nursing homes, or associated structures) or providers in a health professional shortage area enrolled in Medicare or Medicaid. No credit is allowed if modified adjusted gross income exceeds $400,000 ($200,000 for non-joint filers).

This section directs the Comptroller General of the United States to submit to Congress, not later than June 30, 2030, a report evaluating the tax credit under section 25G of the Internal Revenue Code on (1) retention of health care professionals in health professional shortage areas (HPSAs, as defined in section 332(a)(1) of the Public Health Service Act); (2) quality and continuity of care in Department of Veterans Affairs (VA) medical facilities, including community-based outpatient clinics, and through non-VA providers under VA agreements pursuant to 38 U.S.C. ch. 17; (3) health care access and staffing stability in rural or underserved VA facilities; and (4) recommendations to improve the credit's effectiveness or targeting.