House Bill 45 (HB 45) expands the Rural Health Care Practitioner Tax Credit eligibility to include additional practitioners. HB 45 increases the credit for certain heath care professionals.
House Bill 45 (HB 45) expands eligibility of the $5,000 Rural Health Care Practitioner Tax Credit (credit) to licensed pharmacists, social workers, clinical mental health practitioners, marriage and family therapists, and professional art therapists.
HB 45 raises the existing cap of $3,000 credit to $5,000 for dental hygienists, physician assistants, nurse-midwives, registered nurse anesthetists, and nurses.
HB 45 is effective beginning Tax Year 2021.