Health care matters. Allows a credit against an employer’s state tax liability if the employer has adopted a health reimbursement arrangement. Requires certain employers that claim and are allowed the credit to report certain information to the department of insurance. Provides a credit against state tax liability to certain physicians who have an ownership interest in a physician practice and meet other eligibility criteria. Establishes the health care cost oversight board and sets forth duties of the board. Requires provider facilities and practitioners to include the address of the service facility location in order to obtain reimbursement for a commercial claim for health care services. Provides that specified health insurance payers are not required to accept a claim for a health care service if the claim does not contain the service facility location. Beginning in 2024, requires the department of insurance (department) to calculate a national mean price and mean price for each Indiana nonprofit hospital system as a percentage of Medicare or using another nationally recognized metric. Requires each Indiana nonprofit hospital system to submit specified information to the department. Requires the department to, beginning in 2026, take corrective action or assess a penalty against an Indiana nonprofit hospital system if the Indiana nonprofit hospital system exceeds specified percentages of the national means calculated by the department. Requires the department to annually report to the governor and the legislative council concerning the calculations and any corrective action or penalties assessed to an Indiana nonprofit hospital system. Allows for the provisional credentialing of physicians who establish or join an independent primary care practice.