; and (C) by adding at the end the following: (K) a qualified Health Disparity Zone worker, to the extent that the qualified first-year wages with respect to such worker are paid for qualified Health Disparity Zone work. . (2) Qualified Health Disparity Zone worker Section 51(d) of such Code is amended by adding at the end the following new paragraphs: (16) Qualified Health Disparity Zone worker The term qualified Health Disparity Zone worker means any individual who is certified by the designated local agency as having (as of the hiring date) a principal place of employment within a Health Disparity Zone (as such term is defined in section 9 of the Health Disparity Zones Act of 2023 ). (17) Qualified Health Disparity Zone work The term qualified Health Disparity Zone work means employment by a Health Disparity Zone practitioner (as such term is defined in section 9 of the Health Disparity Zones Act of 2023 ), the primary official duties of which promote access to healthcare in a Health Disparity Zone (as such term is defined in section 9 of the Health Disparity Zones Act of 2023 ). . (3) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act to individuals who begin work for the employer after such date. (b) Credit for Health Disparity Zone workers (1) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25E the following new section: 25F. Credit for qualified Health Disparity Zone workers (a) Allowance of credit In the case of a qualified Health Disparity Zone worker, there shall be allowed as a credit against the tax imposed by this chapter for a taxable year an amount equal to 40% of wages received for qualified Health Disparity Zone work. (b) Definitions For purposes of this section— (1) The term qualified Health Disparity Zone worker means, with respect to wages, an individual whose principal place of employment while earning such wages is within