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119-hr-10440119th CongressWALLET

REACH Act

Sponsored By: Representative Harrigan, Pat [R-NC-10]

Introduced

Summary

$10,000 tax credit for rural health care providers. This bill would create a nonrefundable individual income tax credit to encourage clinicians to work in federally defined rural areas.

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  • Rural health workers: Eligible individuals who work at least 900 hours in a taxable year could claim a $10,000 credit. Eligible provider types include primary care practitioners, mental health professionals, nurses, and residents in approved residency programs.
  • Income limits: The credit stays at full value for adjusted gross income up to $170,000. It phases out between $170,000 and $180,000 and is zero at $180,000 or above.
  • Rural communities: The incentive is designed to attract and retain clinicians in rural areas, which could improve local access to primary and behavioral health care.
  • Timing and administration: The credit would apply to tax years beginning after December 31, 2026 and ends for employment in tax years beginning after December 31, 2033. The Internal Revenue Service may issue rules or guidance to administer the credit.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Tax credit for rural providers

If enacted, you would be able to claim a nonrefundable $10,000 federal income tax credit for each taxable year you qualify as a rural health care provider. To qualify you would need to work at least 900 hours in the taxable year and be employed in a rural area. Eligible roles would include primary care practitioners (explicitly including OB‑GYN physicians), mental health professionals, nurses, and residents in approved residency programs. The credit would phase out for adjusted gross income above $170,000 and be fully phased out at $180,000. The credit would apply for taxable years beginning after December 31, 2026, and no credit would be allowed for employment in taxable years beginning after December 31, 2033. The Treasury Secretary would be able to issue regulations or guidance to administer the credit.

New tax code cross-references

If enacted, the bill would add a new Internal Revenue Code section, Sec. 36C, for the rural health provider credit. It would insert the new "36C" reference into listed statutory cross-references and add a table entry naming Sec. 36C "Credit for rural health care providers." These are technical updates to tax law language and would take effect for taxable years beginning after December 31, 2026.

Sponsors & CoSponsors

Sponsor

Harrigan, Pat [R-NC-10]

NC • R

Cosponsors

  • Rep. Barrett, Tom [R-MI-7]

    MI • R

    Sponsored 9/16/2026

  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

    Sponsored 9/16/2026

Roll Call Votes

No roll call votes available for this bill.

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