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 stu-
dents 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 pro-
viding clinical supervision to students in rural health 
professional shortage areas. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Rural Health Pre-
ceptor Tax Fairness Act’’. 
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SEC. 2. TAX CREDIT FOR ELIGIBLE HEALTH PROFES-
SIONALS PROVIDING COVERED CLINICAL SU-
PERVISION TO QUALIFIED STUDENTS. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 25E the fol-
lowing new section: 
‘‘SEC. 25F. CREDIT FOR ELIGIBLE HEALTH PROFESSIONALS 
PROVIDING 
COVERED 
CLINICAL 
SUPER-
VISION TO QUALIFIED STUDENTS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible health professional who provides clinical supervision 
to a qualified student in a rural health professional short-
age area or covered rural area, there shall be allowed as 
a credit against the tax imposed by this chapter an 
amount equal to $1,000 for a taxable year in which the 
fourth week of such supervision ends. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) shall not exceed $1,000 with respect to any 
eligible health professional for any taxable year. 
‘‘(c) ELIGIBLE HEALTH PROFESSIONAL.—For pur-
poses of this section, the term ‘eligible health professional’ 
means, with respect to any clinical supervision, an indi-
vidual who, at all times during such supervision, is li-
censed to provide health care services by the State in 
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which such individual provides such supervision, and who 
is— 
‘‘(1) an advanced practice nurse, 
‘‘(2) a certified addiction counselor who pro-
vides outpatient clinical care, 
‘‘(3) a doctor of dental medicine, 
‘‘(4) a doctor of dental surgery, 
‘‘(5) a doctor of osteopathy, 
‘‘(6) a licensed clinical or counseling psycholo-
gist, 
‘‘(7) a licensed clinical social worker, 
‘‘(8) a licensed professional counselor, 
‘‘(9) a licensed marriage and family therapist, 
‘‘(10) a licensed addiction counselor, 
‘‘(11) a doctor of medicine, 
‘‘(12) a pharmacist, 
‘‘(13) a physician assistant, 
‘‘(14) a psychiatric nurse specialist, 
‘‘(15) a registered dental hygienist, or 
‘‘(16) a registered nurse. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED STUDENT.—The term ‘quali-
fied student’ means, with respect to any clinical su-
pervision, a student who, at all times during the su-
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pervision, is enrolled in an eligible educational insti-
tution in a course of study or program leading to— 
‘‘(A) a degree in a health profession; or 
‘‘(B) licensure as a health professional. 
‘‘(2) ELIGIBLE EDUCATIONAL INSTITUTION.— 
The term ‘eligible educational institution’ has the 
meaning given such term in section 25A(f)(2). 
‘‘(3) RURAL HEALTH PROFESSIONAL SHORTAGE 
AREA.—The term ‘rural health professional shortage 
area’ means any portion of a health professional 
shortage area (as defined in section 332 of the Pub-
lic Health Service Act (42 U.S.C. 254e)) that is out-
side of a metropolitan statistical area (within the 
meaning of section 143(k)(2)(B)). 
‘‘(4) COVERED RURAL AREA.—The term ‘cov-
ered rural area’ means an area defined as rural by 
the Administrator of the Health Resources and Serv-
ices Administration for purposes of rural health 
funding eligibility.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25E the following new item: 
‘‘Sec. 25F. Credit for eligible health professionals providing covered clinical su-
pervision to qualified students.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this Act shall apply to taxable years beginning on the date 
after the enactment of this Act. 
Æ 
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