,i #aai? ,,congress #b;d ,session ,h4 ,r4 #ghhd ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,m>* #i1 #bjbf,ms4 ,t5ney 7= h]self & ,mr4 ,hors=d7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide a tax cr$it to heal? c>e pr(essionals t provide heal? c>e s]vices 9 qualify+ facilities1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,heal?c>e is ,human ,act ( #bjbf4 #b4 ,heal? c>e pr(essional tax cr$it 7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #be;,f ! foll[+ new section3 #be;,g4 ,heal? c>e pr(essional tax cr$it 7a7 ,all[ance ( cr$it ,9 ! case ( a qualify+ individual1 !re %all be all[$ a cr$it aga9/ ! tax impos$ by ?is *apt] = ! taxable ye> 9 an am\nt equal to ! sum (-- 7#a7 #cjj multipli$ by ! numb] ( cal5d> mon?s dur+ ! taxable ye> 9 :i* su* individual provides m ?an #hj b n m ?an #abj h\rs ( qualify+ heal? c>e s]vices1 7#b7 #djj multipli$ by ! numb] ( cal5d> mon?s dur+ ! taxable ye> 9 :i* su* individual provides m ?an #abj b n m ?an #afj h\rs ( qualify+ heal? c>e s]vices1 plus 7#c7 #ejj multipli$ by ! numb] ( cal5d> mon?s dur+ ! taxable ye> 9 :i* su* individual provides m ?an #afj h\rs ( qualify+ heal? c>e s]vices4 7b7 ,qualify+ individual 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m qualify+ individual means1 ) respect to a taxable ye>1 an individual :o is a lic5s$ or c]tifi$ heal? pr(essional :o provides qualify+ heal? c>e s]vices 9 a qualify+ facility 9 good /&+ at any "t dur+ ! taxable ye>4 7#b7 ,lic5s$ or c]tifi$ heal? pr(essional ,= purposes ( p>agraph 7#a71 ! t]m lic5s$ or c]tifi$ heal? pr(essional means an individual :o is lic5s$1 regi/]$1 or c]tifi$ "u ,f$]al or ,/ate law or regulation to provide heal? c>e s]vices4 7c7 ,qualify+ heal? c>e s]vices 7#a7 ,9 g5]al ,= purposes ( ?is section ! t]m qualify+ heal? c>e s]vices means-- 7,a7 any item or s]vice = :i* paym5t may be made "u title ,,xviii ( ! ,social ,security ,act or "u a ,/ate plan 7or waiv] ( su* plan7 "u title ,,xix ( su* ,act1 except = p]sonal c>e s]vices z def9$ "u a ,/ate plan 7or waiv] ( su* plan7 "u title ,,xix ( su* ,act1 or 7,b7 hospital c>e1 m$ical s]vices1 or ext5d$ c>e s]vices furni%$ directly to a vet]an by-- 7i7 a m$ical pr(essional employ$ by ! ,dep>tm5t ( ,vet]ans ,affairs1 or 7ii7 a non-,dep>tm5t heal? c>e provid] pursuant to an agreem5t ) ! ,secret>y ( ,vet]ans ,affairs "u *apt] #ag ( title #ch1 ,unit$ ,/ates ,code4 7#b7 ,exclusions ,su* t]m %all n include-- 7,a7 s]vices provid$ by a suppli] ( durable m$ical equipm5t 7z def9$ 9 section #ahfa7n7 ( ! ,social ,security ,act71 7,b7 p]sonal c>e s]vices1 consum]-direct$ or self-direct$ assi/ance programs1 7,c7 fiscal int]m$i>y s]vices1 or 7,d7 home heal? or hospice c>e furni%$ by an individual is n a r5d]+ or bill+ provid] ( record ( title ,,xviii or ,,xix ( ! ,social ,security ,act4 7d7 ,qualify+ facility 9 good /&+ ,= purposes ( ?is section1 ! t]m qualify+ facility 9 good /&+ means a facility or provid] t-- 7#a7 is a m$ical facility ( ! ,dep>tm5t ( ,vet]ans ,affairs1 z def9$ 9 section #haja ( title #ch1 ,unit$ ,/ates ,code1 or 7#b7 is-- 7,a7 locat$ 9 a heal? pr(essional %ortage area 7z def9$ 9 section #ccb7;a77#a7 ( ! ,public ,heal? ,s]vice ,act71 & 7,b7 enroll$ to furni% items & s]vices "u title ,,xviii ( ! ,social ,security ,act or "u a ,/ate plan 7or waiv] ( su* plan7 "u title ,,xix ( su* ,act4 7e7 ,income limitation & special rules 7#a7 ,income limitation ,no cr$it %all be all[$ "u subsection 7a7 to any individual 9 any taxable ye> 9 :i* ! modifi$ adju/$ gross income ( ! taxpay] exce$s-- 7,a7 #djj1jjj 9 ! case ( a jo9t return or a surviv+ sp\se1 or 7,b7 #bjj1jjj 9 any o!r case4 7#b7 ,m9imum numb] ( qualify+ mon?s ,no cr$it %all be all[$ ) respect to qualify+ heal? c>e s]vices provid$ by an individual 9 any taxable ye> unless su* individual provid$ #hj or m h\rs ( qualify+ heal? c>e s]vices 9 ea* ( #h cal5d> mon?s dur+ su* taxable ye>4 7#c7 ,modifi$ adju/$ gross income ,= purposes ( p>agraph 7#a71 ! t]m modifi$ adju/$ gross income means ! adju/$ gross income ( ! taxpay] = ! taxable ye> increas$ by any am\nt exclud$ f gross income "u section #iaa1 #ica1 or #icc4 7f7 ,t]m9ation ( cr$it ,no cr$it %all be all[$ "u subsection 7a7 = any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjcj4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #be;,f ! foll[+ new item3 ,sec4 #be;,g4 ,heal? c>e pr(essional tax cr$it4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #c4 ,evaluation & reports 7a7 ,gov]nm5t ,acc\ntability ,(fice /udy ,n lat] ?an ,june #cj1 #bjcj1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all submit to ,congress a report on-- 7#a7 ! ov]all impact ( ! cr$it all[$ "u section #be;,g ( su* ,code on ret5tion ( heal? c>e pr(essionals 9 heal? pr(essional %ortage areas2 7#b7 ! effects ( su* cr$it on ! quality & cont9uity ( c>e furni%$ 9 ,dep>tm5t ( ,vet]ans ,affairs m$ical facilities1 includ+ ,dep>tm5t ( ,vet]ans ,affairs community-bas$ outpati5t cl9ics4 & ?r\gh non-,dep>tm5t m$ical provid]s pursuant to an agreem5t ent]$ into ) ! ,secret>y ( ,vet]ans ,affairs "u *apt] #ag ( title #ch1 ,unit$ ,/ates ,code2 7#c7 :e!r ! cr$it improv$ heal? c>e access or /aff+ /ability 9 m$ical facilities ( ! ,dep>tm5t ( ,vet]ans ,affairs locat$ 9 rural or und]s]v$ areas2 & 7#d7 any recomm5dations = improv+ ! effectiv5ess or t>get+ ( ! cr$it4 7b7 ,heal? pr(essional %ortage areas ,= purposes ( ?is section1 ! t]m heal? pr(essional %ortage areas has ! mean+ giv5 su* t]m 9 section #ccb7;a77#a7 ( ! ,public ,heal? ,s]vice ,act4