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.

HR7884, titled the 'Healthcare is Human Act of 2026', was introduced in the House of Representatives on March 9, 2026, by Rep. Tenney (R-NY) and referred to the Committee on Ways and Means. The bill proposes to amend the Internal Revenue Code of 1986 to provide a tax credit to licensed or certified healthcare professionals. This credit is designed to incentivize these professionals to provide more qualifying healthcare services, with potential annual credits ranging up to $6,000 per individual based on hours worked. The bill's mechanism is a tax credit, which directly reduces the tax liability of qualifying healthcare professionals. This differs from a direct appropriation to companies or institutions. While the bill does not directly allocate funds to healthcare providers or insurers, the intent is to increase the availability of healthcare services, which could indirectly benefit these entities by alleviating staffing shortages and increasing service capacity. The bill text specifies the credit structure: $300 per month for 80-120 hours, $400 per month for 120-160 hours, and $500 per month for over 160 hours of qualifying services. Structural beneficiaries of this legislation, if enacted, would be healthcare professionals themselves, as their disposable income would increase. Healthcare providers, such as HCA Healthcare, Inc. ($HCA) and Universal Health Services, Inc. ($UHS), and health insurers like UnitedHealth Group Incorporated ($UNH), CVS Health Corporation ($CVS), and Humana Inc. ($HUM), could see indirect benefits from an increased supply of labor and potentially reduced staffing costs or improved service delivery capacity. However, the bill does not provide direct financial incentives to these corporations. Looking at recent market data, UnitedHealth Group ($UNH) has seen a 7-day change of +7.48% but a 30-day change of -2.57%, currently at $281.36. CVS Health Corporation ($CVS) is at $73.28, with a 7-day change of +4.48% and a 30-day change of -6.88%. Humana Inc. ($HUM) is at $182.65, showing a 7-day change of +10.03% and a 30-day change of +1.05%. HCA Healthcare, Inc. ($HCA) is at $483.92, with a 7-day change of +3.44% and a 30-day change of -9.46%. Universal Health Services, Inc. ($UHS) is at $181.33, with a 7-day change of -0.42% and a 30-day change of -7.94%. These movements are independent of HR7884, which is in its early legislative stages. The next legislative step for HR7884 is consideration by the House Committee on Ways and Means.