Rural Health Preceptor Tax Fairness Act

Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25E the following new section:

In the case of an eligible health professional who provides clinical supervision to a qualified student in a rural health professional shortage 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.

The credit allowed under subsection (a) shall not exceed $1,000 with respect to any eligible health professional for any taxable year.

For purposes of this section, the term eligible health professional means, with respect to any clinical supervision, an individual who, at all times during such supervision, is licensed to provide health care services by the State in which such individual provides such supervision, and who is—

(1) an advanced practice nurse,

(2) a certified addiction counselor who provides 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 psychologist,

(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.

For purposes of this section—

The term qualified student means, with respect to any clinical supervision, a student who, at all times during the supervision, is enrolled in an eligible educational institution in a course of study or program leading to—

(A) a degree in a health profession; or

(B) licensure as a health professional.

The term eligible educational institution has the meaning given such term in section 25A(f)(2).

The term rural health professional shortage area means any portion of a health professional shortage area (as defined in section 332 of the Public Health Service Act (42 U.S.C. 254e)) that is outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)).

The term covered rural area means an area defined as rural by the Administrator of the Health Resources and Services Administration for purposes of rural health funding eligibility.

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 relating to section 25E the following new item:

The amendments made by this Act shall apply to taxable years beginning on the date after the enactment of this Act.