,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajddj  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,septemb] #af1        
#bjbf,mr4 ,h>rigan 7= himself1 ,mr4     
,b>rett1 & ,mr4 ,davis ( ,nor? ,c>ol9a7 
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a refundable   
tax cr$it = heal? c>e provid]s 9 rural  
areas4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,res\rces = ,ess5tial ,access 
to ,community ,heal? ,act or ! ,,rea*   
,act4  #b4 ,cr$it = rural heal? c>e     
provid]s  7a7 ,9 g5]al ,subp>t ,c ( "p  
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #cf;,b ! foll[+  
new section3  #cf;,c4 ,cr$it = rural    
heal? c>e provid]s  7a7 ,9 g5]al ,9 !   
case ( any eligible rural heal? c>e     
provid]1 !re %all be all[$ z a cr$it    
aga9/ ! tax impos$ by ?is subtitle = any
 taxable ye> an am\nt equal to #aj1jjj4 
7b7 ,eligible rural heal? c>e provid] ,=

 purposes ( ?is section1 ! t]m eligible 
rural heal? c>e provid] means an        
individual :o is employ$ n less ?an #ijj
 h\rs dur+ ! taxable ye>-- 7#a7 z a     
prim>y c>e practition]1 m5tal heal?     
pr(essional1 nurse1 or resid5t          
p>ticipat+ 9 an approv$ m$ical resid5cy 
tra9+ program1 &  7#b7 9 a rural area4  
7c7 ,limitation bas$ on adju/$ gross    
income ,! am\nt ( ! cr$it all[$ by      
subsection 7a7 7det]m9$ )\t reg>d to ?is
 subsection7 %all be r$uc$ 7b n bel[    
z]o7 by ! am\nt :i* be>s ! same ratio to
 su* cr$it 7z s det]m9$7 z--  7#a7 !    
excess (-- 7,a7 ! taxpay]'s adju/$ gross
 income = ! taxable ye>1 ov]  7,b7      
#agj1jjj1 be>s to  7#b7 #aj1jjj4  7d7   
,def9itions ,= purposes ( ?is section-- 
7#a7 ,prim>y c>e practition] ,! t]m     
prim>y c>e practition] has ! mean+ giv5 
su* t]m 9 section #ahcc7x77#b77;,a7 ( ! 
,social ,security ,act 7#db ,u4,s4,c4   
#aciel7x77#b77;,a774 ,su* t]m includes a
 physician 7z describ$ 9 section        
#ahfa7r77#a7 ( su* ,act 7#db ,u4,s4,c4  

#aciex7r77#a777 :o has a prim>y         
specialty designation ( ob/etrics &     
gynecology4  7#b7 ,m5tal heal?          
pr(essional ,! t]m m5tal heal?          
pr(essional means a heal? s]vice        
psy*ologi/1 lic5s$ cl9ical social work]1
 lic5s$ pr(essional c\nselor1 m>riage or
 family !rapi/1 psy*iatric nurse        
speciali/1 or psy*iatri/4  7#c7 ,nurse  
,! t]m nurse has ! mean+ giv5 su* t]m 9 
section #dbh,k7g77#g7 ( ! ,high]        
,education ,act ( #aife 7#bj ,u4,s4,c4  
#ajgh-aa7;g77#g774  7#d7 ,approv$ m$ical
 resid5cy tra9+ program ,! t]m approv$  
m$ical resid5cy tra9+ program has !     
mean+ giv5 su* t]m 9 section            
#ahhf7;h77#e77;,a7 ( ! ,social ,security
 ,act 7#db ,u4,s4,c4                    
#acieww7h77#e77;,a774  7#e7 ,rural area 
,! t]m rural area has ! mean+ giv5 su*  
t]m 9 section #cdc7;a77#ac7 ( !         
,consolidat$ ,f>m & ,rural ,developm5t  
,act 7#g ,u4,s4,c4 #aiia7;a77#ac774  7e7
 ,regulations & guidance ,! ,secret>y   
may publi% su* regulations or guidance z

 are necess>y to adm9i/] ?is section4   
7f7 ,t]m9ation ( cr$it ,no cr$it %all be
 all[$ "u ?is section ) respect to      
employm5t 9 taxable ye>s beg9n+ aft]    
,decemb] #ca1 #bjcc4  4  7b7 ,con=m+    
am5dm5ts  7#a7 ,section #acbd7;b77#b7 ( 
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #cf;,c1 aft] #cf;,b14  7#b7  
,section #fbaa7;b77#d77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by      
ins]t+ #cf;,c1 aft] #cf;,b14  7#c7 ,!   
table ( sections = subp>t ,c ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( su* ,code is  
am5d$ by ins]t+ aft] ! item relat+ to   
section #cf;,b ! foll[+ new item3  ,sec4
 #cf;,c4 ,cr$it = rural heal? c>e       
provid]s4  4  7c7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbf4