U.S. Congress legislation · 119th Congress
HB10440: REACH Act
Status: In committee, September 16, 2026
To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for health care providers in rural areas.
What the bill says
To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for health care providers in rural areas.
From the introduced text, September 16, 2026:
A BILL To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for health care providers in rural areas. SECTION 1. Short title This Act may be cited as the Resources for Essential Access to Community Health Act or the REACH Act . SECTION 2. Credit for rural health care providers (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: SECTION 36C. Credit for rural health care providers (a) In general In the case of any eligible rural health care provider, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to $10,000. (b) Eligible rural health care provider For purposes of this section, the term eligible rural health care provider means an individual who is employed not less than 900 hours during the taxable year-- (1) as a primary care practitioner, mental health professional, nurse, or resident participating in an approved medical residency training program, and (2) in a rural area. (c) Limitation based on adjusted gross income The amount of the credit allowed by subsection (a) (determined without regard to this subsection) shall be reduced (but not below zero) by …
Sponsors
- Pat Harrigan (R, HD-010) · primary sponsor
- Tom Barrett (R, HD-007)
- Donald Davis (D, HD-001)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10440?
- HB10440 is a bill in Congress (119th Congress): REACH Act.
- What does HB10440 do?
- In its own words: To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for health care providers in rural areas.
- What is the status of HB10440?
- In committee as of September 16, 2026. Latest action: Referred to the House Committee on Ways and Means. (September 16, 2026).
- Who sponsored HB10440?
- Pat Harrigan (R, HD-010), with 2 co-sponsors.
- Where is the official record for HB10440?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10440
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.