HB 163/a RURAL HEALTH CARE TAX CREDIT ELIGIBILITY

Rep Miguel P Garcia

Actions: [2] HHHC/HTRC-HHHC [5] DP/a-HTRC

Scheduled: Not Scheduled

 House Bill 163 (HB 163) expands the type of practitioners that are eligible for the Rural Health Care Practitioners Tax Credit. HB 163 modifies the credit’s requirements.
 

 House Bill 163 (HB 163) adds a qualifier to be eligible for the $5,000 credit: the practitioner must have provided a minimum of 1,584 hours at an approved rural health care underserved area. If at least 792 hours, then the credit is $2,500. Practitioners for this amount of credit is limited to doctors, dentists, psychologists, podiatrists, and optometrists.

The $3,000 credit is expanded to include pharmacists, nurses, social workers, mental health counselors, marriage and family therapists, art therapists, alcohol and drug abuse counselors and physical therapists in addition to professionals already eligible: dental hygienists, physician assistants, certified nurse-midwives, nurse anesthetists, and nurse practitioners, and clinical nurse specialists. Practitioners must practice a minimum of 1,584 hours at an approved rural health care underserved area. If at least 792 hours, then the credit is reduced to half, $1,500.
The Taxation and Revenue Department (TRD) is charged with annual reporting requirements to evaluate the effectiveness and cost of this deduction. TRD will provide the report to relevant legislative committees.
The provisions of HB 163 are effective beginning in Tax Year 2024.
 

 Amended January 30, 2024 in HHHC

HHHCa/HB 163: The House Health & Human Services Committee amends House Bill 163 as follows:

In Section 1, Subsection B.2 (page 2, line 25) The House Health & Human Services Committee changes the language from certified nurse-midwives to midwives. This change is made in subsequent sections.

In Section 1, Subsection B.2.G (page 5, line 20) a definition for midwives is added. Credit-eligible midwives are a certified nurse-midwife licensed by the Board of Nursing as a registered nurse and licensed by the Department of Health (DOH) or a licensed midwife licensed by DOH to practice licensed midwifery.