US Federal House Bill HB7884

US Federal 2025-2026 Regular Session

• Introduced: 3/9/26
• Refer: 3/9/26

Caption

Healthcare is Human Act of 2026

Summary

HB7884, titled the “Healthcare is Human Act of 2026,” would create a new federal income tax credit for licensed or certified health professionals who provide qualifying health care services in certain facilities. The credit is tiered by monthly hours worked: $300 per month for 80–120 hours, $400 per month for more than 120–160 hours, and $500 per month for more than 160 hours of qualifying services. To qualify, the individual must be in good standing and provide services in either a Department of Veterans Affairs medical facility or a facility located in a health professional shortage area that is enrolled in Medicare or Medicaid.

Impact

The bill would amend the Internal Revenue Code of 1986 by adding new section 25G, creating a temporary tax credit available for taxable years beginning after December 31, 2025 and ending after December 31, 2030. It would also add a new reporting requirement for the Government Accountability Office to study the credit’s effects on retention, access, staffing stability, and care quality in VA and shortage-area facilities. The measure would primarily affect health care professionals, VA facilities, and providers in underserved areas, while excluding certain services such as durable medical equipment, personal care, fiscal intermediary services, and some home health or hospice arrangements.

Sentiment

The available context suggests generally supportive intent, but there is no recorded committee debate or vote history to show formal opposition or amendment activity. The bipartisan sponsorship by Ms. Tenney and Mr. Horsford indicates an effort to frame the bill as a workforce and access-to-care measure rather than a partisan tax proposal. Overall, the bill appears designed to attract support by targeting staffing shortages in veterans’ care and rural or underserved health systems.

Contention

The main policy questions likely concern how narrowly the credit is targeted and whether the eligibility rules are too restrictive or too broad. The bill limits the credit to professionals working in qualifying facilities, requires at least eight months of 80+ hours, and phases out for higher-income taxpayers, which may draw scrutiny from those who want broader workforce incentives or, conversely, tighter fiscal limits. Another possible point of contention is the exclusion of certain service types and provider arrangements, which could leave out some workers in home health, hospice, or ancillary care roles.