REACH Act

The REACH Act creates a new $10,000 annual tax credit for eligible rural health care providers who work at least 900 hours in a rural area. This benefit applies to primary care practitioners, mental health professionals, nurses, and medical residents participating in approved training programs. The credit is subject to an income limit, reducing the amount by $1 for every dollar of adjusted gross income over $170,000 until it reaches zero. These provisions are set to take effect for taxable years beginning after December 31, 2026, and will expire for years beginning after December 31, 2033.