Healthcare is Human Act of 2026
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Alignment with your views
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Summary
The bill would add a new section 25G to the Internal Revenue Code, creating a tax credit for licensed or certified health professionals who provide qualifying health care services in qualifying facilities. The credit amount is $300, $400, or $500 per qualifying month depending on the number of hours worked (80-120, 120-160, or over 160 hours), and it is unavailable to individuals with modified adjusted gross income above $200,000 ($400,000 for joint returns). The credit applies to taxable years beginning after December 31, 2025, expires for taxable years beginning after December 31, 2030, and requires a GAO report by June 30, 2030 on its effects.
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How your representatives voted
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