I
119th CONGRESS
2d Session
H. R. 10440
IN THE HOUSE OF REPRESENTATIVES
September 16, 2026
Mr. Harrigan (for himself, Mr. Barrett, and Mr. Davis of North Carolina) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for health care providers in rural areas.
Short title
This Act may be cited as the Resources for Essential Access to Community Health Act
or the REACH Act
.
Credit for rural health care providers
In general
Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section:
Credit for rural health care providers
In general
In the case of any eligible rural health care provider, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to $10,000.
Eligible rural health care provider
For purposes of this section, the term eligible rural health care provider means an individual who is employed not less than 900 hours during the taxable year—
as a primary care practitioner, mental health professional, nurse, or resident participating in an approved medical residency training program, and
in a rural area.
Limitation based on adjusted gross income
The amount of the credit allowed by subsection (a) (determined without regard to this subsection) shall be reduced (but not below zero) by the amount which bears the same ratio to such credit (as so determined) as—
the excess of—
the taxpayer’s adjusted gross income for the taxable year, over
$170,000, bears to
$10,000.
Definitions
For purposes of this section—
Primary care practitioner
The term primary care practitioner has the meaning given such term in section 1833(x)(2)(A) of the Social Security Act (42 U.S.C. 1395l(x)(2)(A)). Such term includes a physician (as described in section 1861(r)(1) of such Act (42 U.S.C. 1395x(r)(1))) who has a primary specialty designation of obstetrics and gynecology.
Mental health professional
The term mental health professional means a health service psychologist, licensed clinical social worker, licensed professional counselor, marriage or family therapist, psychiatric nurse specialist, or psychiatrist.
Nurse
The term nurse has the meaning given such term in section 428K(g)(7) of the Higher Education Act of 1965 (20 U.S.C. 1078–11(g)(7)).
Approved medical residency training program
The term approved medical residency training program has the meaning given such term in section 1886(h)(5)(A) of the Social Security Act (42 U.S.C. 1395ww(h)(5)(A)).
Rural area
The term rural area has the meaning given such term in section 343(a)(13) of the Consolidated Farm and Rural Development Act (7 U.S.C. 1991(a)(13)).
Regulations and guidance
The Secretary may publish such regulations or guidance as are necessary to administer this section.
Termination of credit
No credit shall be allowed under this section with respect to employment in taxable years beginning after December 31, 2033.
.
Conforming amendments
Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C,
after 36B,
.
Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting 36C,
after 36B,
.
The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36B the following new item:
Sec. 36C. Credit for rural health care providers.
.
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2026.