Healthcare is Human Act of 2026

Financial incentive for health care professionals: The bill provides a monthly tax credit to qualifying individuals based on their hours worked, with amounts of $300, $400, or $500 depending on the hours provided (Section 2(a)).

Support for those working in shortage areas: The credit applies to those working in qualifying facilities, which include those located in a health professional shortage area (Section 2(d)).

Support for Veterans' healthcare: The credit covers hospital care, medical services, or extended care services furnished directly to a veteran by Department of Veterans Affairs employees or certain non-Department providers (Section 2(c)(1)(B)).

Income restrictions: The credit is not available to individuals whose modified adjusted gross income exceeds $400,000 for joint returns or $200,000 in other cases (Section 2(e)(1)).

Strict service requirements: To receive any credit, an individual must provide at least 80 hours of qualifying services in each of 8 calendar months during the taxable year (Section 2(e)(2)).

Exclusion of certain services: The credit does not apply to personal care services, consumer-directed or self-directed assistance programs, or fiscal intermediary services (Section 2(c)(2)).