Bill Text: GA HB1038 | 2009-2010 | Regular Session | Introduced

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Bill Title: Income tax credit; physicians providing indigent care services; provisions

Spectrum: Moderate Partisan Bill (Republican 5-1)

Status: (Introduced - Dead) 2010-02-02 - House Second Readers [HB1038 Detail]

Download: Georgia-2009-HB1038-Introduced.html

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10 LC 18 8789

House Bill 1038

By: Representatives Lunsford of the 110th, Levitas of the 82nd, Channell of the 116th, Harbin of the 118th, Rogers of the 26th, and others

A BILL TO BE ENTITLED
AN ACT

To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, and computation of income tax, so as to provide for an income tax credit for physicians who provide indigent care services; to provide for definitions, procedures, conditions, and limitations; to provide for powers, duties, and authority of the state revenue commissioner with respect to the foregoing; to provide an effective date; to provide for applicability; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, and computation of income tax, is amended by adding a new Code section to read as follows:

"48-7-29.18.

(a) As used in this Code section, the term:

(1) 'Indigent care services' means medical services provided to an indigent person in this state by a physician for which the physician receives no Medicaid reimbursement.

(2) 'Physician' means a physician residing in and licensed to practice medicine in this state who provides indigent care services in this state and who is not employed by or under a contract to provide medical services in or on behalf of any medical facility.

(b) A physician shall be allowed a credit against the tax imposed by Code Section 48-7-20 as follows:

(1) For indigent care services provided on or after January 1, 2011, and prior to January 1, 2012, in an amount not to exceed the actual total amount of Medicaid reimbursement the physician would have been qualified to receive for such services or $1,000.00, whichever is less;

(2) For indigent care services provided on or after January 1, 2012, and prior to January 1, 2013, in an amount not to exceed the actual total amount of Medicaid reimbursement the physician would have been qualified to receive for such services or $2,000.00, whichever is less;

(3) For indigent care services provided on or after January 1, 2013, and prior to January 1, 2014, in an amount not to exceed the actual total amount of Medicaid reimbursement the physician would have been qualified to receive for such services or $3,000.00, whichever is less; or

(4) On or after January 1, 2014, for indigent care services provided in the taxable year in which the credit is claimed and allowed in an amount not to exceed the actual total amount of Medicaid reimbursement the physician would have been qualified to receive for such services or $4,000.00, whichever is less.

(c) In no event shall the total amount of the tax credits under this Code section for a taxable year exceed the physician's income tax liability. Any unused tax credits shall not be allowed the physician against succeeding years' tax liabilities. No such tax credits shall be allowed the physician against prior years' tax liability.

(d) The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer the provisions of this Code section."

SECTION 2.

This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.