This bill introduces a new federal tax credit, effective for taxable years beginning after December 31, 2025, aimed at incentivizing licensed or certified healthcare professionals. The credit is calculated monthly, offering $300 for 80-120 hours, $400 for 120-160 hours, and $500 for over 160 hours of qualifying health care services. To be eligible, an individual must provide at least 80 hours of service in a minimum of eight calendar months during the taxable year. The credit applies to services rendered in qualifying facilities , which include Department of Veterans Affairs medical facilities or facilities located in health professional shortage areas that are enrolled in Medicare or Medicaid. Qualifying health care services generally cover those payable under Medicare, Medicaid, or provided to veterans, but specifically exclude certain personal care, durable medical equipment, and fiscal intermediary services. Eligibility for the credit is subject to income limitations, set at $400,000 for joint filers and $200,000 for other taxpayers. The tax credit is scheduled to terminate for taxable years beginning after December 31, 2030. Furthermore, the bill mandates a Government Accountability Office (GAO) study by June 30, 2030, to evaluate the credit's impact on healthcare professional retention in shortage areas, its effects on the quality and continuity of care in VA facilities, and its contribution to staffing stability in rural or underserved VA medical facilities.