I
107TH CONGRESS
1ST SESSION
H. R. 2449
To amend the Internal Revenue Code of 1986 to provide a tax credit to
primary health providers who establish practices in health professional
shortage areas.
IN THE HOUSE OF REPRESENTATIVES
JULY 10, 2001
Mr. NUSSLE 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 tax credit to primary health providers who establish
practices in 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 ‘‘Health Care Access
Improvement Act’’.
SEC. 2. NONREFUNDABLE CREDIT FOR CERTAIN PRIMARY
HEALTH 
SERVICES 
PROVIDERS 
SERVING
HEALTH PROFESSIONAL SHORTAGE AREAS.
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to nonrefundable personal credits) is
amended by inserting after section 25B the following new
section:
‘‘SEC. 25C. PRIMARY HEALTH SERVICES PROVIDERS SERV-
ING 
HEALTH 
PROFESSIONAL 
SHORTAGE
AREAS.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual who is a qualified primary health services provider
for any month during the taxable year, there shall be al-
lowed 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—
‘‘(1) which is part of the eligible service period
of such individual, and
‘‘(2) for which such individual is a qualified pri-
mary health services provider.
‘‘(b) QUALIFIED PRIMARY HEALTH SERVICES PRO-
VIDER.—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
who—
‘‘(1) is providing primary health services full
time and substantially all of whose primary health
services are provided in a health professional short-
age area,
‘‘(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 In-
dian Health Service Loan Repayment Program,
‘‘(3) is not fulfilling service obligations under
such Programs, and
‘‘(4) has not defaulted on such obligations.
Such term shall not include any individual who is de-
scribed in paragraph (1) with respect to any of the 3 most
recent months ending before the date of the enactment
of this section.
‘‘(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.
‘‘(d) OTHER DEFINITIONS AND SPECIAL RULE.—For
purposes of this section—
‘‘(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.
‘‘(2) PHYSICIAN.—The term ‘physician’ has the
meaning given to such term by section 1861(r) of
the Social Security Act.
‘‘(3) PRIMARY HEALTH SERVICES PROVIDER.—
The term ‘primary health services provider’ means a
provider of basic health services (as described in sec-
tion 330(b)(1)(A)(i) of the Public Health Service
Act).
‘‘(4) 
HEALTH
PROFESSIONAL
SHORTAGE
AREA.—The term ‘health professional shortage area’
means any area which, as of the beginning of the eli-
gible service period, is a health professional shortage
area (as defined in section 332(a)(1) of the Public
Health Service Act).
‘‘(5) ONLY
MONTHS
TAKEN
INTO
AC-
COUNT.—In no event shall more than 60 months be
taken into account under subsection (a) by any indi-
vidual for all taxable years.’’
(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 in-
serting after the item relating to section 25B the following
new item:
‘‘Sec. 25C. Primary health services providers serving health pro-
fessional shortage areas.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2001.
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