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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 subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 25A the
following new section:

''SEC. 25B. PRIMARY HEALTH SERVICES PROVIDERS SERVING HEALTH
PROFESSIONAL SHORTAGE AREAS.

''(a) Allowance of Credit.--In the case of a qualified primary
health services provider, there is allowed as a credit against the tax
imposed by this chapter for any taxable year in a mandatory service
period an amount equal to the product of--
''(1) the lesser of--
''(A) the number of months of such period occurring
in such taxable year, or
''(B) 60 months, reduced by the number of months
taken into account under this paragraph with respect to
such provider for all preceding taxable years (whether
or not in the same mandatory service period),
multiplied by
''(2) $1,000.
''(b) Qualified Primary Health Services Provider.--For purposes of
this section, the term 'qualified primary health services provider'
means any physician who for any month during a mandatory service period
is certified by the Bureau to be a primary health services provider
who--
''(1) is providing primary health services--
''(A) full time, and
''(B) to individuals at least 80 percent of whom
reside in a health professional shortage area,
''(2) is not receiving during such year 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 Indian Health Service Loan Repayment
Program,
''(3) is not fulfilling service obligations under such
Programs, and
''(4) has not defaulted on such obligations.
''(c) Mandatory Service Period.--For purposes of this section, the
term 'mandatory service period' means the period of 60 consecutive
calendar months beginning with the first month the taxpayer is a
qualified primary health services provider. In the case of an
individual who is such a provider on the date of enactment of the
Health Care Access Improvement Act, such term means the period of 60
consecutive calendar months beginning with the first month after such
date.
''(d) Definitions and Special Rules.--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 section 330(b)(1)(A)(i) of the Public
Health Service Act).
''(4) Health professional shortage area.--The term 'health
professional shortage area' means a health professional
shortage area (as defined in section 332(a)(1) of the Public
Health Service Act).
''(e) Recapture of Credit.--
''(1) In general.--If, during any taxable year, there is a
recapture event, then the tax of the taxpayer under this
chapter for such taxable year shall be increased by an amount
equal to the product of--
''(A) the applicable percentage, and
''(B) the aggregate unrecaptured credits allowed to
such taxpayer under this section for all prior taxable
years.
''(2) Applicable recapture percentage.--
''(A) In general.--For purposes of this subsection,
the applicable recapture percentage shall be determined
from the following table:

''If the recapture
The applicable recap-
event occurs during:
ture percentage is:
Months 1-24.............. 100
Months 25-36............. 75
Months 37-48............. 50
Months 49-60............. 25
Months 61 and thereafter. 0.
''(B) Timing.--For purposes of subparagraph (A),
month 1 shall begin on the first day of the mandatory
service period.
''(3) Recapture event defined.--
''(A) In general.--For purposes of this subsection,
the term 'recapture event' means the failure of the
taxpayer to be a qualified primary health services
provider for any month during any mandatory service
period.
''(B) Cessation of designation.--The cessation of
the designation of any area as a rural health
professional shortage area after the beginning of the
mandatory service period for any taxpayer shall not
constitute a recapture event.
''(C) Secretarial waiver.--The Secretary may waive
any recapture event caused by extraordinary
circumstances.
''(4) No credits against tax.--Any increase in tax under
this subsection shall not be treated as a tax imposed by this
chapter for purposes of determining the amount of any credit
under subpart A, B, or D of this part.''.
(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 inserting after the item relating to section 25A the
following new item:

''Sec. 25B. Primary health services
providers serving health
professional shortage areas.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.
Output:
Health Care Access Improvement Act - Amends the Internal Revenue Code to allow a limited tax credit to qualified primary health services providers who establish practices in health professional shortage areas.