S.Amdt. 2720

1. Adds SEC. __. NONREFUNDABLE CREDIT FOR CERTAIN PRIMARY HEALTH SERVICES PROVIDERS SERVING HEALTH PROFESSIONAL SHORTAGE AREAS wherever appropriate

   Adds a section

   Inserted: SEC. __. NONREFUNDABLE CREDIT FOR CERTAIN PRIMARY HEALTH SERVICES PROVIDERS SERVING HEALTH PROFESSIONAL SHORTAGE AREAS.

   Inserted: (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25D the following new section:

   Inserted: "SEC. 25E. PRIMARY HEALTH SERVICES PROVIDERS SERVING HEALTH PROFESSIONAL SHORTAGE AREAS.

   Inserted: "(a) Allowance of Credit.--In the case of an individual who is a qualified primary health services provider for any month during the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for such taxable year an amount equal to $1,000 for each month during such taxable year--

   Inserted: "(1) which is part of the eligible service period of such individual, and

   Inserted: "(2) for which such individual is a qualified primary health services provider.

   Inserted: "(b) Qualified Primary Health Services Provider.--For purposes of this section, the term 'qualified primary health services provider' means, with respect to any month, any physician who is certified for such month by the Bureau to be a primary health services provider or a licensed mental health provider who--

   Inserted: "(1) is providing primary health services full time and substantially all of whose primary health services are provided in a health professional shortage area,

   Inserted: "(2) is not receiving during the calendar year which includes such month a scholarship under the National Health Service Corps Scholarship Program or the Indian health professions scholarship program or a loan repayment under the National Health Service Corps Loan Repayment Program or the Indian Health Service Loan Repayment Program,

   Inserted: "(3) is not fulfilling service obligations under such Programs, and

   Inserted: "(4) has not defaulted on such obligations. Such term shall not include any individual who is described in paragraph (1) with respect to any of the 3 most recent months ending before the date of the enactment of this section.

   Inserted: "(c) Eligible Service Period.--For purposes of this section, the term 'eligible service period' means the period of 60 consecutive calendar months beginning with the first month the taxpayer is a qualified primary health services provider.

   Show 13 more inserted paragraphsShow less

   Inserted: "(d) Other Definitions and Special Rule.--For purposes of this section--

   Inserted: "(1) Bureau.--The term 'Bureau' means the Bureau of Health Care Delivery and Assistance, Health Resources and Services Administration of the United States Public Health Service.

   Inserted: "(2) Physician.--The term 'physician' has the meaning given to such term by section 1861(r) of the Social Security Act.

   Inserted: "(3) Primary health services provider.--The term 'primary health services provider' means a provider of basic health services (as described in section 330(b)(1)(A)(i) of the Public Health Service Act).

   Inserted: "(4) Health professional shortage area.--

   Inserted: "(A) In general.--The term 'health professional shortage area' means any area located in 1 or more qualifying counties which, as of the beginning of the eligible service period, is a health professional shortage area (as defined in section 332(a)(1) of the Public Health Service Act) taking into account only the category of health services provided by the qualified primary health services provider.

   Inserted: "(B) Qualifying county.--The term 'qualifying county' means any county which--

   Inserted: "(i) is outside a metropolitan statistical area (defined as such by the Office of Management and Budget), and

   Inserted: "(B) during the 20-year period ending with the calendar year preceding the date of enactment of this Act, has a net out-migration of inhabitants from the county of at least 10 percent of the population of the county at the beginning of such period.

   Inserted: "(5) Only 60 months taken into account.--In no event shall more than 60 months be taken into account under subsection (a) by any individual for all taxable years."

   Inserted: (b) Clerical Amendment.--The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 25D the following new item:

   Inserted: "Sec. 25E. Primary health services providers serving health professional shortage areas.".

   Inserted: (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2005.

   The amendment doesn't say where this goes; the clerk decides.

   Original wording

   At the appropriate place, insert the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed