{
  "legislationId": "119_HR_7884",
  "lastUpdate": "2026-03-26T12:30:30.780Z",
  "history": [
    {
      "timestamp": "2026-03-26T12:30:30.780Z",
      "source_url": "https://www.congress.gov/119/bills/hr7884/BILLS-119hr7884ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7884 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7884 To amend the Internal Revenue Code of 1986 to provide a tax credit to health care professionals that provide health care services in qualifying facilities, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 9, 2026 Ms. Tenney (for herself and Mr. Horsford) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a tax credit to health care professionals that provide health care services in qualifying facilities, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Healthcare is Human Act of 2026''. SEC. 2. HEALTH CARE PROFESSIONAL TAX CREDIT. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25F the following new section: ``SEC. 25G. HEALTH CARE PROFESSIONAL TAX CREDIT. ``(a) Allowance of Credit.--In the case of a qualifying individual, there shall be allowed a credit against the tax imposed by this chapter for the taxable year in an amount equal to the sum of-- ``(1) $300 multiplied by the number of calendar months during the taxable year in which such individual provides more than 80 but not more than 120 hours of qualifying health care services, ``(2) $400 multiplied by the number of calendar months during the taxable year in which such individual provides more than 120 but not more than 160 hours of qualifying health care services, plus ``(3) $500 multiplied by the number of calendar months during the taxable year in which such individual provides more than 160 hours of qualifying health care services. ``(b) Qualifying Individual.-- ``(1) In general.--For purposes of this section, the term `qualifying individual' means, with respect to a taxable year, an individual who is a licensed or certified health professional who provides qualifying health care services in a qualifying facility in good standing at any time during the taxable year. ``(2) Licensed or certified health professional.--For purposes of paragraph (1), the term `licensed or certified health professional' means an individual who is licensed, registered, or certified under Federal or State law or regulation to provide health care services. ``(c) Qualifying Health Care Services.-- ``(1) In general.--For purposes of this section the term `qualifying health care services' means-- ``(A) any item or service for which payment may be made under title XVIII of the Social Security Act or under a State plan (or waiver of such plan) under title XIX of such Act, except for personal care services as defined under a State plan (or waiver of such plan) under title XIX of such Act, or ``(B) hospital care, medical services, or extended care services furnished directly to a veteran by-- ``(i) a medical professional employed by the Department of Veterans Affairs, or ``(ii) a non-Department health care provider pursuant to an agreement with the Secretary of Veterans Affairs under chapter 17 of title 38, United States Code. ``(2) Exclusions.--Such term shall not include-- ``(A) services provided by a supplier of durable medical equipment (as defined in section 1861(n) of the Social Security Act), ``(B) personal care services, consumer-directed or self-directed assistance programs, ``(C) fiscal intermediary services, or ``(D) home health or hospice care furnished by an individual is not a rendering or billing provider of record of title XVIII or XIX of the Social Security Act. ``(d) Qualifying Facility in Good Standing.--For purposes of this section, the term `qualifying facility in good standing' means a facility or provider that-- ``(1) is a medical facility of the Department of Veterans Affairs, as defined in section 8101 of title 38, United States Code, or ``(2) is-- ``(A) located in a health professional shortage area (as defined in section 332(a)(1) of the Public Health Service Act), and ``(B) enrolled to furnish items and services under title XVIII of the Social Security Act or under a State plan (or waiver of such plan) under title XIX of such Act. ``(e) Income Limitation and Special Rules.-- ``(1) Income limitation.--No credit shall be allowed under subsection (a) to any individual in any taxable year in which the modified adjusted gross income of the taxpayer exceeds-- ``(A) $400,000 in the case of a joint return or a surviving spouse, or ``(B) $200,000 in any other case. ``(2) Minimum number of qualifying months.--No credit shall be allowed with respect to qualifying health care services provided by an individual in any taxable year unless such individual provided 80 or more hours of qualifying health care services in each of 8 calendar months during such taxable year. ``(3) Modified adjusted gross income.--For purposes of paragraph (1), the term `modified adjusted gross income' means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933. ``(f) Termination of Credit.--No credit shall be allowed under subsection (a) for any taxable year beginning after December 31, 2030.''. (b) Clerical Amendment.--The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 25F the following new item: ``Sec. 25G. Health care professional tax credit.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. EVALUATION AND REPORTS. (a) Government Accountability Office Study.--Not later than June 30, 2030, the Comptroller General of the United States shall submit to Congress a report on-- (1) the overall impact of the credit allowed under section 25G of such Code on retention of health care professionals in health professional shortage areas; (2) the effects of such credit on the quality and continuity of care furnished in Department of Veterans Affairs medical facilities, including Department of Veterans Affairs community-based outpatient clinics. and through non-Department medical providers pursuant to an agreement entered into with the Secretary of Veterans Affairs under chapter 17 of title 38, United States Code; (3) whether the credit improved health care access or staffing stability in medical facilities of the Department of Veterans Affairs located in rural or underserved areas; and (4) any recommendations for improving the effectiveness or targeting of the credit. (b) Health Professional Shortage Areas.--For purposes of this section, the term ``health professional shortage areas'' has the meaning given such term in section 332(a)(1) of the Public Health Service Act. <all>\n\nSUMMARY TO EVALUATE:\nTitle: New tax credits for healthcare professionals in underserved areas and VA facilities\nSummary: This bill offers monthly tax credits to licensed healthcare workers who serve in areas with staff shortages or at Veterans Affairs facilities. It aims to improve patient access to care by rewarding professionals for their service in high-need locations.\nKey Points: Monthly tax credits range from $300 to $500 based on the number of hours worked., Available to licensed professionals working in VA facilities or designated health professional shortage areas., Income caps apply: up to $200,000 for individuals or $400,000 for joint filers., Professionals must work at least 80 hours per month for at least 8 months of the year to qualify., The credit is temporary and scheduled to expire after December 31, 2030.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-03-26T12:19:40.213Z",
      "source_url": "https://www.congress.gov/119/bills/hr7884/BILLS-119hr7884ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7884 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7884 To amend the Internal Revenue Code of 1986 to provide a tax credit to health care professionals that provide health care services in qualifying facilities, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 9, 2026 Ms. Tenney (for herself and Mr. Horsford) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a tax credit to health care professionals that provide health care services in qualifying facilities, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Healthcare is Human Act of 2026''. SEC. 2. HEALTH CARE PROFESSIONAL TAX CREDIT. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25F the following new section: ``SEC. 25G. HEALTH CARE PROFESSIONAL TAX CREDIT. ``(a) Allowance of Credit.--In the case of a qualifying individual, there shall be allowed a credit against the tax imposed by this chapter for the taxable year in an amount equal to the sum of-- ``(1) $300 multiplied by the number of calendar months during the taxable year in which such individual provides more than 80 but not more than 120 hours of qualifying health care services, ``(2) $400 multiplied by the number of calendar months during the taxable year in which such individual provides more than 120 but not more than 160 hours of qualifying health care services, plus ``(3) $500 multiplied by the number of calendar months during the taxable year in which such individual provides more than 160 hours of qualifying health care services. ``(b) Qualifying Individual.-- ``(1) In general.--For purposes of this section, the term `qualifying individual' means, with respect to a taxable year, an individual who is a licensed or certified health professional who provides qualifying health care services in a qualifying facility in good standing at any time during the taxable year. ``(2) Licensed or certified health professional.--For purposes of paragraph (1), the term `licensed or certified health professional' means an individual who is licensed, registered, or certified under Federal or State law or regulation to provide health care services. ``(c) Qualifying Health Care Services.-- ``(1) In general.--For purposes of this section the term `qualifying health care services' means-- ``(A) any item or service for which payment may be made under title XVIII of the Social Security Act or under a State plan (or waiver of such plan) under title XIX of such Act, except for personal care services as defined under a State plan (or waiver of such plan) under title XIX of such Act, or ``(B) hospital care, medical services, or extended care services furnished directly to a veteran by-- ``(i) a medical professional employed by the Department of Veterans Affairs, or ``(ii) a non-Department health care provider pursuant to an agreement with the Secretary of Veterans Affairs under chapter 17 of title 38, United States Code. ``(2) Exclusions.--Such term shall not include-- ``(A) services provided by a supplier of durable medical equipment (as defined in section 1861(n) of the Social Security Act), ``(B) personal care services, consumer-directed or self-directed assistance programs, ``(C) fiscal intermediary services, or ``(D) home health or hospice care furnished by an individual is not a rendering or billing provider of record of title XVIII or XIX of the Social Security Act. ``(d) Qualifying Facility in Good Standing.--For purposes of this section, the term `qualifying facility in good standing' means a facility or provider that-- ``(1) is a medical facility of the Department of Veterans Affairs, as defined in section 8101 of title 38, United States Code, or ``(2) is-- ``(A) located in a health professional shortage area (as defined in section 332(a)(1) of the Public Health Service Act), and ``(B) enrolled to furnish items and services under title XVIII of the Social Security Act or under a State plan (or waiver of such plan) under title XIX of such Act. ``(e) Income Limitation and Special Rules.-- ``(1) Income limitation.--No credit shall be allowed under subsection (a) to any individual in any taxable year in which the modified adjusted gross income of the taxpayer exceeds-- ``(A) $400,000 in the case of a joint return or a surviving spouse, or ``(B) $200,000 in any other case. ``(2) Minimum number of qualifying months.--No credit shall be allowed with respect to qualifying health care services provided by an individual in any taxable year unless such individual provided 80 or more hours of qualifying health care services in each of 8 calendar months during such taxable year. ``(3) Modified adjusted gross income.--For purposes of paragraph (1), the term `modified adjusted gross income' means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933. ``(f) Termination of Credit.--No credit shall be allowed under subsection (a) for any taxable year beginning after December 31, 2030.''. (b) Clerical Amendment.--The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 25F the following new item: ``Sec. 25G. Health care professional tax credit.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. EVALUATION AND REPORTS. (a) Government Accountability Office Study.--Not later than June 30, 2030, the Comptroller General of the United States shall submit to Congress a report on-- (1) the overall impact of the credit allowed under section 25G of such Code on retention of health care professionals in health professional shortage areas; (2) the effects of such credit on the quality and continuity of care furnished in Department of Veterans Affairs medical facilities, including Department of Veterans Affairs community-based outpatient clinics. and through non-Department medical providers pursuant to an agreement entered into with the Secretary of Veterans Affairs under chapter 17 of title 38, United States Code; (3) whether the credit improved health care access or staffing stability in medical facilities of the Department of Veterans Affairs located in rural or underserved areas; and (4) any recommendations for improving the effectiveness or targeting of the credit. (b) Health Professional Shortage Areas.--For purposes of this section, the term ``health professional shortage areas'' has the meaning given such term in section 332(a)(1) of the Public Health Service Act. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ulgi podatkowe dla personelu medycznego pracującego w niedofinansowanych placówkach\",\n  \"pl_summary\": \"Projekt wprowadza nową ulgę podatkową dla lekarzy i pielęgniarek pracujących w rejonach z brakiem personelu oraz w placówkach dla weteranów. Ma to na celu zachęcenie specjalistów do pracy tam, gdzie pacjenci najbardziej ich potrzebują, poprawiając dostęp do opieki zdrowotnej.\",\n  \"pl_key_points\": [\n    \"Miesięczna ulga podatkowa wynosi od 300 do 500 dolarów, zależnie od liczby przepracowanych godzin.\",\n    \"Z programu mogą skorzystać licencjonowani specjaliści pracujący w placówkach dla weteranów lub w miejscach z oficjalnie stwierdzonym niedoborem kadry.\",\n    \"Wprowadzono limity dochodowe: do 200 000 dolarów rocznie dla osób samotnych i 400 000 dolarów dla małżeństw.\",\n    \"Aby otrzymać ulgę, pracownik musi przepracować co najmniej 80 godzin miesięcznie przez minimum 8 miesięcy w roku.\",\n    \"Nowe przepisy mają obowiązywać od 2026 roku do końca 2030 roku.\"\n  ],\n  \"eng_ai_title\": \"New tax credits for healthcare professionals in underserved areas and VA facilities\",\n  \"eng_summary\": \"This bill offers monthly tax credits to licensed healthcare workers who serve in areas with staff shortages or at Veterans Affairs facilities. It aims to improve patient access to care by rewarding professionals for their service in high-need locations.\",\n  \"eng_key_points\": [\n    \"Monthly tax credits range from $300 to $500 based on the number of hours worked.\",\n    \"Available to licensed professionals working in VA facilities or designated health professional shortage areas.\",\n    \"Income caps apply: up to $200,000 for individuals or $400,000 for joint filers.\",\n    \"Professionals must work at least 80 hours per month for at least 8 months of the year to qualify.\",\n    \"The credit is temporary and scheduled to expire after December 31, 2030.\"\n  ],\n  \"de_ai_title\": \"Steuergutschriften für medizinisches Personal in unterversorgten Gebieten und VA-Einrichtungen\",\n  \"de_summary\": \"Dieser Gesetzentwurf sieht monatliche Steuergutschriften für lizenziertes medizinisches Personal vor, das in Gebieten mit Personalmangel oder in Einrichtungen für Veteranen arbeitet. Ziel ist es, den Zugang der Patienten zur Versorgung in bedürftigen Regionen zu verbessern.\",\n  \"de_key_points\": [\n    \"Monatliche Steuergutschriften zwischen 300 und 500 Dollar je nach geleisteten Arbeitsstunden.\",\n    \"Gilt für Fachkräfte in VA-Kliniken oder staatlich anerkannten Mangelgebieten.\",\n    \"Einkommensgrenzen von 200.000 Dollar für Einzelpersonen bzw. 400.000 Dollar für Ehepaare.\",\n    \"Voraussetzung ist eine Mindestarbeitszeit von 80 Stunden pro Monat in mindestens 8 Monaten des Jahres.\",\n    \"Die Regelung ist befristet und endet nach dem 31. Dezember 2030.\"\n  ],\n  \"fr_ai_title\": \"Crédits d'impôt pour les professionnels de santé dans les zones sous-dotées\",\n  \"fr_summary\": \"Ce projet de loi propose des crédits d'impôt mensuels aux professionnels de santé travaillant dans des zones en manque de personnel ou pour les anciens combattants. L'objectif est de faciliter l'accès aux soins pour les citoyens dans les régions les plus démunies.\",\n  \"fr_key_points\": [\n    \"Crédit d'impôt mensuel de 300 à 500 dollars selon le volume d'heures travaillées.\",\n    \"Réservé aux professionnels exerçant dans des zones de pénurie ou des centres pour vétérans (VA).\",\n    \"Limites de revenus fixées à 200 000 dollars (célibataires) ou 400 000 dollars (couples) par an.\",\n    \"Nécessite au moins 80 heures de travail par mois pendant au moins 8 mois de l'année.\",\n    \"Le dispositif est temporaire et prendra fin après l'année 2030.\"\n  ],\n  \"es_ai_title\": \"Créditos fiscales para profesionales de la salud en áreas con escasez de personal\",\n  \"es_summary\": \"Esta ley otorga créditos fiscales mensuales a los trabajadores de la salud que prestan servicios en zonas con falta de personal o en centros para veteranos. Busca incentivar a los profesionales para que atiendan en los lugares donde más se necesita.\",\n  \"es_key_points\": [\n    \"Créditos mensuales de entre 300 y 500 dólares según las horas trabajadas.\",\n    \"Aplicable a profesionales en centros de Veteranos o zonas designadas con escasez de personal sanitario.\",\n    \"Existen límites de ingresos anuales de 200.000 dólares (individual) o 400.000 dólares (conjunto).\",\n    \"Se requiere trabajar un mínimo de 80 horas mensuales durante al menos 8 meses al año.\",\n    \"El programa estará vigente desde 2026 hasta finales de 2030.\"\n  ],\n  \"it_ai_title\": \"Crediti d'imposta per i professionisti sanitari in aree con carenza di personale\",\n  \"it_summary\": \"Questa proposta di legge introduce crediti d'imposta mensili per il personale sanitario che lavora in zone svantaggiate o presso strutture per veterani. L'obiettivo è migliorare l'assistenza medica dove c'è maggiore bisogno di specialisti.\",\n  \"it_key_points\": [\n    \"Credito d'imposta mensile da 300 a 500 dollari in base alle ore di servizio effettuate.\",\n    \"Destinato a chi lavora in aree con carenza di medici o in strutture del Dipartimento degli Affari dei Veterani.\",\n    \"Limiti di reddito fissati a 200.000 dollari annui (singoli) o 400.000 dollari (dichiarazione congiunta).\",\n    \"Richiede un impegno minimo di 80 ore al mese per almeno 8 mesi all'anno.\",\n    \"La misura è prevista per il periodo che va dal 2026 fino al termine del 2030.\"\n  ],\n  \"nl_ai_title\": \"Belastingvoordelen voor zorgverleners in gebieden met personeelstekorten\",\n  \"nl_summary\": \"Dit wetsvoorstel biedt maandelijkse belastingkortingen aan zorgprofessionals die werken in gebieden met tekorten of in instellingen voor veteranen. Het doel is om de toegang tot zorg te verbeteren door werken in deze regio's aantrekkelijker te maken.\",\n  \"nl_key_points\": [\n    \"Maandelijkse belastingkorting van 300 tot 500 dollar op basis van het aantal gewerkte uren.\",\n    \"Geldt voor personeel in VA-faciliteiten of officieel erkende tekortgebieden.\",\n    \"Inkomensgrenzen van 200.000 dollar (alleenstaand) of 400.000 dollar (gezamenlijk) per jaar.\",\n    \"Zorgverleners moeten minimaal 80 uur per maand werken gedurende minstens 8 maanden per jaar.\",\n    \"De regeling is tijdelijk en loopt af na 31 december 2030.\"\n  ],\n  \"pt_ai_title\": \"Créditos fiscais para profissionais de saúde em áreas com carência de pessoal\",\n  \"pt_summary\": \"Este projeto de lei oferece créditos fiscais mensais a profissionais de saúde que trabalham em zonas com falta de pessoal ou em centros para veteranos. O objetivo é incentivar a prestação de cuidados médicos em locais com maior necessidade.\",\n  \"pt_key_points\": [\n    \"Crédito fiscal mensal entre 300 e 500 dólares, dependendo das horas trabalhadas.\",\n    \"Aplicável a profissionais em instalações de Veteranos ou áreas de escassez designadas.\",\n    \"Limites de rendimento anual de 200.000 dólares (individual) ou 400.000 dólares (casal).\",\n    \"Exige um mínimo de 80 horas de trabalho por mês durante pelo menos 8 meses do ano.\",\n    \"O benefício entra em vigor em 2026 e termina após o ano de 2030.\"\n  ],\n  \"category\": [\"Health\", \"Taxes\"]\n}"
    }
  ]
}