The REACH Act establishes a $10,000 annual refundable tax credit for health care providers who work in rural areas. The credit applies to primary care doctors, mental health professionals, nurses, and medical residents who work at least 900 hours per year in designated rural areas. The credit begins to phase out for individuals earning more than $170,000 in adjusted gross income and is fully eliminated for those earning $180,000 or more. The tax credit takes effect for the 2027 tax year and expires on December 31, 2033, making it a seven-year temporary program designed to incentivize health care workers to practice in underserved rural communities.