Healthcare is Human Act of 2026

The Healthcare is Human Act of 2026 would create a new federal tax credit for licensed and certified healthcare professionals who work in areas facing healthcare workforce shortages. Under the proposed legislation, eligible providers could receive monthly tax credits ranging from $300 to $500, depending on the number of hours they work, with the credit amount increasing for those working longer hours. The bill would apply to healthcare professionals serving in federally designated health professional shortage areas, rural and underserved communities, and Department of Veterans Affairs medical facilities. To qualify, healthcare professionals would need to work at least 80 hours per month in qualifying facilities for at least 8 months during the tax year. The tax credit would be available for taxable years beginning after December 31, 2025, and would expire after December 31, 2030. The bill is designed to address healthcare workforce shortages and provider burnout by offering financial incentives to attract and retain healthcare workers in areas where access to care is limited. The legislation is currently under consideration by the House Committee on Ways and Means and has not yet been voted on by the full chamber.