HR 3619 IHCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to provide a tax credit to primary health service providers who establish practices in health professional shortage areas.CommentsClose CommentsPermalink

September 20, 2007

Ms. KILPATRICK introduced the following bill; which was referred to the Committee on Ways and MeansCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to provide a tax credit to primary health service providers who establish practices in health professional shortage areas.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the `Health Care Access Improvement Act'.CommentsClose CommentsPermalink

SEC. 2. NONREFUNDABLE CREDIT FOR CERTAIN PRIMARY HEALTH SERVICE PROVIDERS SERVING HEALTH PROFESSIONAL SHORTAGE AREAS.

(a) In General- Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25D the following new section:CommentsClose CommentsPermalink

`SEC. 25E. PRIMARY HEALTH SERVICE PROVIDERS SERVING HEALTH PROFESSIONAL SHORTAGE AREAS.

`(a) Allowance of Credit- In the case of a qualified primary health service provider, there is allowed as a credit against the tax imposed by this chapter for any taxable year in a mandatory service period an amount equal to the product of--CommentsClose CommentsPermalink





`(1) the lesser of--CommentsClose CommentsPermalink





`(A) the number of months of such period occurring in such taxable year, orCommentsClose CommentsPermalink





`(B) 60 months, reduced by the number of months taken into account under this paragraph with respect to such provider for all preceding taxable years (whether or not in the same mandatory service period), multiplied byCommentsClose CommentsPermalink





`(2) $1,000.CommentsClose CommentsPermalink





`(b) Qualified Primary Health Service Provider- For purposes of this section, the term `qualified primary health service provider' means any qualified health provider who for any month during a mandatory service period is certified by the Bureau to be a primary health service provider who--CommentsClose CommentsPermalink





`(1) is providing health services described in subsection (c)--CommentsClose CommentsPermalink





`(A) full time, andCommentsClose CommentsPermalink





`(B) to individuals at least 80 percent of whom reside in a health professional shortage area,CommentsClose CommentsPermalink





`(2) is not receiving during such year a scholarship under the National Health Service Corps Scholarship Program or the Indian health professions scholarship program or a loan repayment under the National Health Service Corps Loan Repayment Program or the Indian Health Service Loan Repayment Program,CommentsClose CommentsPermalink





`(3) is not fulfilling service obligations under such Programs, andCommentsClose CommentsPermalink





`(4) has not defaulted on such obligations.CommentsClose CommentsPermalink





`(c) Health Services Described- Health services described in this subsection are--CommentsClose CommentsPermalink





`(1) basic health services (as described in section 330(b)(1)(A)(i) of the Public Health Service Act),CommentsClose CommentsPermalink





`(2) qualified psychologist services (as defined in section 1861(ii) of the Social Security Act), andCommentsClose CommentsPermalink





`(3) clinical social worker services (as defined in section 1861(hh) of the Social Security Act.CommentsClose CommentsPermalink





`(d) Other Definitions- For purposes of this section--CommentsClose CommentsPermalink





`(1) QUALIFIED HEALTH PROVIDER- The term `qualified health provider' means a physician (as defined in section 1861(r) of the Social Security Act), a clinical psychologist (within the meaning of section 1861(ii) of such Act), and a clinical social worker (as defined in section 1861(hh)(1) of such Act).CommentsClose CommentsPermalink





`(2) MANDATORY SERVICE PERIOD- The term `mandatory service period' means the period of 60 consecutive calendar months beginning with the first month the taxpayer is a qualified primary health service provider. In the case of an individual who is such a provider on the date of enactment of the Health Care Access Improvement Act, such term means the period of 60 consecutive calendar months beginning with the first month after such date.CommentsClose CommentsPermalink





`(3) HEALTH PROFESSIONAL SHORTAGE AREA- The term `health professional shortage area' means a health professional shortage area designated under section 332 of the Public Health Service Act.CommentsClose CommentsPermalink





`(4) BUREAU- The term `Bureau' means the Bureau of Primary Health Care, Health Resources and Services Administration of the Public Health Service.CommentsClose CommentsPermalink





`(e) Recapture of Credit-CommentsClose CommentsPermalink





`(1) IN GENERAL- If, during any taxable year, there is a recapture event, then the tax of the taxpayer under this chapter for such taxable year shall be increased by an amount equal to the product of--CommentsClose CommentsPermalink





`(A) the applicable percentage, andCommentsClose CommentsPermalink





`(B) the aggregate unrecaptured credits allowed to such taxpayer under this section for all prior taxable years.CommentsClose CommentsPermalink





`(2) APPLICABLE RECAPTURE PERCENTAGE-CommentsClose CommentsPermalink





`(A) IN GENERAL- For purposes of this subsection, the applicable recapture percentage shall be determined from the following table:CommentsClose CommentsPermalink

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`If the recapture event occurs during: The applicable recapture percentage is: CommentsClose CommentsPermalink

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                           Months 1-24                                     100 CommentsClose CommentsPermalink

                          Months 25-36                                      75 CommentsClose CommentsPermalink

                          Months 37-48                                      50 CommentsClose CommentsPermalink

                          Months 49-60                                      25 CommentsClose CommentsPermalink

              Months 61 and thereafter                                      0. CommentsClose CommentsPermalink

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`(B) TIMING- For purposes of subparagraph (A), month 1 shall begin on the first day of the mandatory service period.CommentsClose CommentsPermalink





`(3) RECAPTURE EVENT DEFINED-CommentsClose CommentsPermalink





`(A) IN GENERAL- For purposes of this subsection, the term `recapture event' means the failure of the taxpayer to be a qualified primary health service provider for any month during any mandatory service period.CommentsClose CommentsPermalink





`(B) CESSATION OF DESIGNATION- The cessation of the designation of any area as a rural health professional shortage area after the beginning of the mandatory service period for any taxpayer shall not constitute a recapture event.CommentsClose CommentsPermalink





`(C) SECRETARIAL WAIVER- The Secretary may waive any recapture event caused by extraordinary circumstances.CommentsClose CommentsPermalink





`(4) NO CREDITS AGAINST TAX- Any increase in tax under this subsection shall not be treated as a tax imposed by this chapter for purposes of determining the amount of any credit under subpart A, B, or D of this part.'.CommentsClose CommentsPermalink





(b) Clerical Amendment- The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 25D the following new item:CommentsClose CommentsPermalink





`Sec. 25E. Primary health service providers serving health professional shortage areas.'.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2007.CommentsClose CommentsPermalink