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

Allows an exclusion from adjusted gross income under the Internal Revenue Code of up to $57,500 over a five-year period to doctors, dentists, and optometrists who practice continuously for at least 2 years (but only $35,000 is excludible for the first 2 years) in a physician-shortage area.