,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #hgch  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ac1 #bjbd,ms4  
,pett]s5 7= h]self & ,mr4 ,mol9>o7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide a cr$it aga9/  
tax = c]ta9 heal? pr(essionals provid+  
cl9ical sup]vision to /ud5ts 9 rural    
heal? pr(essional %ortage areas4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,rural ,heal? ,preceptor ,tax ,fairness 
,act4  #b4 ,tax cr$it = eligible heal?  
pr(essionals provid+ cov]$ cl9ical      
sup]vision to qualifi$ /ud5ts  7a7 ,9   
g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#be;,e ! foll[+ new section3  #be;,f4   
,cr$it = eligible heal? pr(essionals    
provid+ cov]$ cl9ical sup]vision to     
qualifi$ /ud5ts  7a7 ,all[ance ( cr$it  
,9 ! case ( an eligible heal?           
pr(essional :o provides cl9ical         

sup]vision to a qualifi$ /ud5t 9 a rural
 heal? pr(essional %ortage area or cov]$
 rural area1 !re %all be all[$ z a cr$it
 aga9/ ! tax impos$ by ?is *apt] an     
am\nt equal to #a1jjj = a taxable ye> 9 
:i* ! f\r? week ( su* sup]vision ends4  
7b7 ,limitation ,! cr$it all[$ "u       
subsection 7a7 %all n exce$ #a1jjj )    
respect to any eligible heal?           
pr(essional = any taxable ye>4  7c7     
,eligible heal? pr(essional ,= purposes 
( ?is section1 ! t]m eligible heal?     
pr(essional means1 ) respect to any     
cl9ical sup]vision1 an individual :o1 at
 all times dur+ su* sup]vision1 is      
lic5s$ to provide heal? c>e s]vices by !
 ,/ate 9 :i* su* individual provides su*
 sup]vision1 & :o is-- 7#a7 an advanc$  
practice nurse1  7#b7 a c]tifi$         
addiction c\nselor :o provides outpati5t
 cl9ical c>e1  7#c7 a doctor ( d5tal    
m$ic9e1  7#d7 a doctor ( d5tal surg]y1  
7#e7 a doctor ( o/eopa?y1  7#f7 a lic5s$
 cl9ical or c\nsel+ psy*ologi/1  7#g7 a 
lic5s$ cl9ical social work]1  7#h7 a    

lic5s$ pr(essional c\nselor1  7#i7 a    
lic5s$ m>riage & family !rapi/1  7#aj7 a
 lic5s$ addiction c\nselor1  7#aa7 a    
doctor ( m$ic9e1  7#ab7 a ph>maci/1     
7#ac7 a physician assi/ant1  7#ad7 a    
psy*iatric nurse speciali/1  7#ae7 a    
regi/]$ d5tal hygi5i/1 or  7#af7 a      
regi/]$ nurse4  7d7 ,def9itions ,=      
purposes ( ?is section--  7#a7 ,qualifi$
 /ud5t ,! t]m qualifi$ /ud5t means1 )   
respect to any cl9ical sup]vision1 a    
/ud5t :o1 at all times dur+ !           
sup]vision1 is enroll$ 9 an eligible    
educational in/itution 9 a c\rse ( /udy 
or program lead+ to-- 7,a7 a degree 9 a 
heal? pr(ession2 or  7,b7 lic5sure z a  
heal? pr(essional4  7#b7 ,eligible      
educational in/itution ,! t]m eligible  
educational in/itution has ! mean+ giv5 
su* t]m 9 section #be;,a7f77#b74  7#c7  
,rural heal? pr(essional %ortage area ,!
 t]m rural heal? pr(essional %ortage    
area means any portion ( a heal?        
pr(essional %ortage area 7z def9$ 9     
section #ccb ( ! ,public ,heal? ,s]vice 

,act 7#db ,u4,s4,c4 #bed;e77 t is       
outside ( a metropolitan /ati/ical area 
7)9 ! mean+ ( section #adc7k77#b77;,b774
  7#d7 ,cov]$ rural area ,! t]m cov]$   
rural area means an area def9$ z rural  
by ! ,adm9i/rator ( ! ,heal? ,res\rces &
 ,s]vices ,adm9i/ration = purposes (    
rural heal? fund+ eligibility4  4  7b7  
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,a ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to section #be;,e !  
foll[+ new item3  ,sec4 #be;,f4 ,cr$it =
 eligible heal? pr(essionals provid+    
cov]$ cl9ical sup]vision to qualifi$    
/ud5ts4  4  7c7 ,effective date ,!      
am5dm5ts made by ?is ,act %all apply to 
taxable ye>s beg9n+ on ! date aft] !    
enactm5t ( ?is ,act4