Tax incentives

(a) Work opportunity credit for hiring Health Investment Zone workers (1) In general Section 51(d)(1) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting, or, and by adding at the end the following new subparagraph: (K) a qualified Health Investment Zone worker, to the extent that the qualified first-year wages with respect to such worker are paid for qualified Health Investment Zone work.. (2) Qualified Health Investment Zone worker Section 51(d) of such Code is amended by adding at the end the following new paragraph: (16) Health Investment Zones (A) Qualified Health Investment Zone worker The term qualified Health Investment Zone worker means any individual who is certified by the designated local agency as having (as of the hiring date) a principal place of employment within a Health Investment Zone. (B) Qualified Health Investment Zone work The term qualified Health Investment Zone work means employment by a Health Investment Zone practitioner, the primary official duties of such employment being to promote access to healthcare in a Health Investment Zone. (C) Related terms For purposes of this paragraph, the terms Health Investment Zone and Health Investment Zone practitioner have the same meaning given such terms under section 8 of the Health Investment Zones Act of 2026.. (3) Effective date The amendments made by this subsection shall apply to amounts paid or incurred after the date of the enactment of this Act to individuals who begin work for the employer after such date. (b) Credit for Health Investment Zone workers (1) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by section 70411 of Public Law 119–21, is amended by inserting after section 25F the following new section: 25G. Credit for qualified Health Investment Zone workers (a) Allowance of credit In the case of a qualified Health Investment Zone worker, there shall be allowed as a credit against the tax imposed by this chapter for a taxable year an amount equal to 30 percent of wages received for qualified Health Investment Zone work during such taxable year. (b) Definitions For purposes of this section— (1) Qualified Health Investment Zone worker The term qualified Health Investment Zone worker means, with respect to wages, an individual whose principal place of employment while earning such wages is within a Health Investment Zone (as such term is defined in section 8 of the Health Investment Zones Act of 2026). (2) Qualified Health Investment Zone work The term qualified Health Investment Zone work has the same meaning given such term in section 51(d)(16)(B).. (2) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code, as amended by section 70411 of Public Law 119–21, is amended by inserting after the item relating to section 25F the following new item: Sec. 25G. Credit for qualified Health Investment Zone workers.. (3) Effective date The amendments made by this subsection shall apply to wages received after the date of the enactment of this Act.