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2005 SESSION

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051168276
HOUSE BILL NO. 1512 Offered January 12, 2005 Prefiled November 8, 2004 A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.11, relating to an income tax credit for certain health care practitioners. ---------- Patrons-- Cosgrove, Athey, Dudley and Lingamfelter ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.11 as follows:

§ 58.1-339.11. Health care practitioners' indigent care tax credit.

For taxable years beginning on or after January 1, 2006, any health care practitioner, as defined in § 54.1-2410, who provides free medical services to indigent persons shall be entitled to a credit against the tax levied pursuant to § 58.1-320 in an amount equal to 25 percent of the normal fee the health care practitioner would impose for such services. For purposes of this section, "indigent persons" are those individuals who, either by themselves or by those upon whom they are dependent, are unable to pay for required medical services. The amount of the credit for each health care practitioner for each taxable year shall not exceed $1,000 or the total amount of the tax imposed by this chapter, whichever is less. The Tax Commissioner shall determine and describe in the income tax filing instructions the documentation the health care practitioner shall include to verify the delivery and amount of free medical services for which the tax credit is allowed under this section.