Income tax, state; credit for certain health care providers.

Income tax; credit for certain health care providers. Provides, for taxable years 2026 through 2030, a nonrefundable individual income tax credit for eligible health care providers, defined in the bill, who provide health care in an underserved community during the taxable year. The bill defines "underserved community" as an area within the Commonwealth identified by the Board of Health as medically underserved. The amount of the credit shall equal $5,000 if the eligible health care provider provided at least 1,600 hours of health care in an underserved community during the taxable year or $2,500 if the eligible health care provider provided at least 800 hours of health care in an…