To amend the Internal Revenue Code of 1986 to establish a refundable healthcare worker tax credit with semiannual advance payment.
Summary
What This Bill Does
The bill establishes refundable healthcare worker tax credit with semiannual advance payment Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended, creates healthcare worker tax credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to $1,000 ($2,000 in the case, and creates advance payment of healthcare worker tax credit. It relies on definition changes, appropriations, tax credits, and compliance mandates. The main policy areas are Education, Criminal Justice, and Healthcare.
Who Benefits and How
Patients and health care consumers affected by the bill could face lower compliance burdens, Educational institutions and students affected by the bill could face lower compliance burdens, and Disaster response agencies and disaster-affected communities could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties.
Key Provisions
- Establishes refundable healthcare worker tax credit with semiannual advance payment Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended...
- Creates healthcare worker tax credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to $1,000 ($2,000 in the case...
- Creates advance payment of healthcare worker tax credit.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill establishes refundable healthcare worker tax credit with semiannual advance payment Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended, creates healthcare worker tax credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to $1,000 ($2,000 in the case, and creates advance payment of healthcare worker tax credit.
Key Policy Areas
Education, Criminal Justice, Healthcare
Primary Purpose
The bill establishes refundable healthcare worker tax credit with semiannual advance payment Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended, creates healthcare worker tax credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to $1,000 ($2,000 in the case, and creates advance payment of healthcare worker tax credit.
Policy Domains
Whole bill
Identified Gains
- Patients and health care consumers affected by the bill
- Educational institutions and students affected by the bill
- Disaster response agencies and disaster-affected communities
- Regulated entities and members of the public affected by the bill
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
Sponsors
Legislative Progress
IntroducedMr. Magaziner (for himself, Ms. Hoyle of Oregon, Ms. Tokuda, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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