I 

118TH CONGRESS 

2D SESSION H. R. 8738 

To amend the Internal Revenue Code of 1986 to provide a credit against 

tax for certain health professionals providing clinical supervision to students in rural health professional shortage areas. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 13, 2024 

Ms. PETTERSEN (for herself and Mr. MOLINARO) 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 provide 

a credit against tax for certain health professionals providing clinical supervision to students in rural health 

professional shortage areas. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Rural Health Pre5 ceptor Tax Fairness Act’’. 


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1 SEC. 2. TAX CREDIT FOR ELIGIBLE HEALTH PROFES2 SIONALS PROVIDING COVERED CLINICAL SU3 PERVISION TO QUALIFIED STUDENTS. 

4 (a) IN GENERAL.—Subpart A of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of 

6 1986 is amended by inserting after section 25E the fol7 lowing new section: 

8 ‘‘SEC. 25F. CREDIT FOR ELIGIBLE HEALTH PROFESSIONALS 

9 PROVIDING COVERED CLINICAL SUPER10 VISION TO QUALIFIED STUDENTS. 

11 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli12 gible health professional who provides clinical supervision 

13 to a qualified student in a rural health professional short14 age area or covered rural area, there shall be allowed as 

15 a credit against the tax imposed by this chapter an 

16 amount equal to $1,000 for a taxable year in which the 

17 fourth week of such supervision ends. 

18 ‘‘(b) LIMITATION.—The credit allowed under sub19 section (a) shall not exceed $1,000 with respect to any 

20 eligible health professional for any taxable year. 

21 ‘‘(c) ELIGIBLE HEALTH PROFESSIONAL.—For pur22 poses of this section, the term ‘eligible health professional’ 

23 means, with respect to any clinical supervision, an indi24 vidual who, at all times during such supervision, is li25 censed to provide health care services by the State in 


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1 which such individual provides such supervision, and who 

2 is— 

3 ‘‘(1) an advanced practice nurse, 

4 ‘‘(2) a certified addiction counselor who pro5 vides outpatient clinical care, 

6 ‘‘(3) a doctor of dental medicine, 

7 ‘‘(4) a doctor of dental surgery, 

8 ‘‘(5) a doctor of osteopathy, 

9 ‘‘(6) a licensed clinical or counseling psycholo10 gist, 

11 ‘‘(7) a licensed clinical social worker, 

12 ‘‘(8) a licensed professional counselor, 

13 ‘‘(9) a licensed marriage and family therapist, 

14 ‘‘(10) a licensed addiction counselor, 

15 ‘‘(11) a doctor of medicine, 

16 ‘‘(12) a pharmacist, 

17 ‘‘(13) a physician assistant, 

18 ‘‘(14) a psychiatric nurse specialist, 

19 ‘‘(15) a registered dental hygienist, or 

20 ‘‘(16) a registered nurse. 

21 ‘‘(d) DEFINITIONS.—For purposes of this section— 

22 ‘‘(1) QUALIFIED STUDENT.—The term ‘quali23 fied student’ means, with respect to any clinical su24 pervision, a student who, at all times during the suVerDate Sep 11 2014 00:41 Aug 03, 2024 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H8738.IH H8738

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1 pervision, is enrolled in an eligible educational insti2 tution in a course of study or program leading to— 

3 ‘‘(A) a degree in a health profession; or 

4 ‘‘(B) licensure as a health professional. 

5 ‘‘(2) ELIGIBLE EDUCATIONAL INSTITUTION.— 

6 The term ‘eligible educational institution’ has the 

7 meaning given such term in section 25A(f)(2). 

8 ‘‘(3) RURAL HEALTH PROFESSIONAL SHORTAGE

9 AREA.—The term ‘rural health professional shortage 

10 area’ means any portion of a health professional 

11 shortage area (as defined in section 332 of the Pub12 lic Health Service Act (42 U.S.C. 254e)) that is out13 side of a metropolitan statistical area (within the 

14 meaning of section 143(k)(2)(B)). 

15 ‘‘(4) COVERED RURAL AREA.—The term ‘cov16 ered rural area’ means an area defined as rural by 

17 the Administrator of the Health Resources and Serv18 ices Administration for purposes of rural health 

19 funding eligibility.’’. 

20 (b) CLERICAL AMENDMENT.—The table of sections 

21 for subpart A of part IV of subchapter A of chapter 1 

22 of such Code is amended by inserting after the item relat23 ing to section 25E the following new item: 

‘‘Sec. 25F. Credit for eligible health professionals providing covered clinical supervision to qualified students.’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this Act shall apply to taxable years beginning on the date 

3 after the enactment of this Act. 

Æ 


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