NY A09137

Makes permanent the telehealth reimbursement provisions for commercial and Medicaid services that were set to expire on April 1, 2026

Creates a rural healthcare professional loan repayment award program offering student loan repayment to physicians, nurses, dentists, pharmacists, mental health practitioners, and other healthcare professionals who commit to working full-time in rural areas for five consecutive years, with payments distributed at 20% annually

Establishes a refundable tax credit for healthcare professionals practicing in rural areas, small towns, or rural municipalities: 15% of wages (up to $15,000/year) for physicians, dentists, pharmacists, and similar professionals; 10% of wages (up to $10,000/year) for registered nurses, licensed practical nurses, and others

Caps the total aggregate tax credits at $100 million per taxable year, with priority allocation to areas with the highest documented provider shortages

Requires healthcare professionals receiving the tax credit to commit to practicing in underserved areas for at least five years, with prorated repayment required if the service period is not completed