A bill to provide tax incentives to encourage physicians, dentists, and optometrists to practice in health manpower shortage areas.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow physicians, dentists and optometrists annual tax exclusions, decreasing from $20,000 to $5,000 over their first five years of medical practice in areas certified by the Secretary of Health, Education, and Welfare as having a health manpower shortage.…