Expands the rural health care income tax credit to include pharmacist services performed in rural communities.

Summary

Digest: The Act lets pharmacists get an income tax credit if they work in rural areas. (Flesch Readability Score: 73.1). Expands the rural health care income tax credit to include pharmacist services performed in rural communities. Directs the Office of Rural Health to establish criteria for certifying pharmacists as eligible for the credit. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.