Healthcare is Human Act of 2026

Tax credit for health workers

If enacted, you would be able to claim a new nonrefundable Health Care Professional Tax Credit if you are a licensed or certified health professional who provides qualifying services in a qualifying facility. The credit would pay $300 for each month you work more than 80 but at most 120 qualifying hours, $400 for months with more than 120 but at most 160 hours, and $500 for months with more than 160 hours. You would get no credit unless you worked at least 80 qualifying hours in each of eight calendar months in the tax year. No credit would be allowed if your modified adjusted gross income is over $400,000 for a joint return (or surviving spouse) or over $200,000 for other filers; MAGI adds amounts excluded under sections 911, 931, and 933 to AGI. Qualifying services would be items or services payable under Medicare or a State Medicaid plan (personal care services are excluded), and qualifying facilities would be VA medical facilities or facilities in Health Professional Shortage Areas enrolled to furnish Medicare or Medicaid items or services. The credit would apply to taxable years beginning after December 31, 2025, and would not be allowed for taxable years beginning after December 31, 2030.