Sec. 235. Credit for certain health care professionals
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Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36 the following new section: In the case of an individual who is a health care professional described in subsection
(b)with respect to the taxable year, there shall be allowed a credit of $5,000 against the tax imposed by this subtitle for such taxable year. A health care professional described in this subsection, with respect to any taxable year, is any individual who, at any time during such taxable year, is— a practitioner, as defined in section 1842(b)(18)(C) of the Social Security Act ( 42 U.S.C. 1395u(b)(18)(C) ), providing services for compensation as such practitioner in a long-term care setting, a certified nursing assistant providing services for compensation as such assistant in a long-term care setting, a licensed practical nurse, or registered professional nurse, providing services for compensation as such a nurse in a long-term care setting, a home health aide providing services for compensation as such aide in a long-term care setting, a personal or home care aide providing services for compensation as such aide in a long-term care setting, or a direct care professional, who is not otherwise described in any of paragraphs
(1)through (5), providing services for compensation as such professional in a long-term care setting. For purposes of this section, the terms direct care professional , long-term care setting , and personal or home care aide have the meanings given such terms in section 3 of the Long-Term Care Workforce Support Act. . Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting , 36A after 36 . The table of section for subpart C of part IV of subchapter A of chapter 1 such Code is amended by amending by inserting after the item relating to section 36 the following new item: Sec. 36A. Credit for certain health care professionals. . The amendments made by this section shall apply to taxable years beginning after December 31, 2023.
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Sec. 235
Credit for certain health care professionals
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