Healthcare is Human Act of 2026

This bill, titled the Healthcare is Human Act of 2026, creates a tax credit for licensed health care professionals who work in qualifying facilities, including Veterans Affairs medical facilities and those located in health professional shortage areas. The credit amount varies based on the number of hours worked each month, ranging from $300 to $500 per month depending on whether the professional works between 80-120, 120-160, or more than 160 hours of qualifying health care services. To receive the credit, professionals must work at least 80 hours in at least 8 months during the tax year, and their modified adjusted gross income must not exceed $200,000 for single filers or $400,000 for joint filers. The credit is available for taxable years beginning after December 31, 2025, and expires after December 31, 2030, with a requirement for a Government Accountability Office study to evaluate its impact on health care retention and access.