Bill Text: NY A04737 | 2013-2014 | General Assembly | Introduced

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Bill Title: Establishes the physicians, dentists and clinic charity care credit, in the amount of the cost of the care provided, up to five percent of the individuals or practices net taxable income or twenty thousand dollars, whichever is the lesser amount.

Spectrum: Moderate Partisan Bill (Republican 16-2)

Status: (Introduced - Dead) 2014-06-17 - held for consideration in ways and means [A04737 Detail]

Download: New_York-2013-A04737-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4737
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 8, 2013
                                      ___________
       Introduced  by  M.  of  A.  RAIA,  GOODELL, SALADINO, KATZ, MONTESANO --
         Multi-Sponsored by -- M.   of A. CORWIN, JOHNS,  P. LOPEZ,  MILLER  --
         read once and referred to the Committee on Ways and Means
       AN ACT to amend the tax law, in relation to establishing the physicians,
         dentists and clinics charity care credit
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The tax law is amended by adding a new section 38  to  read
    2  as follows:
    3    S 38. PHYSICIANS, DENTISTS AND CLINICS CHARITY CARE CREDIT. (A) ALLOW-
    4  ANCE  OF CREDIT. A TAXPAYER SUBJECT TO TAX UNDER ARTICLE NINE-A OR TWEN-
    5  TY-TWO OF THIS CHAPTER SHALL BE  ALLOWED  A  CREDIT  AGAINST  SUCH  TAX,
    6  PURSUANT  TO  THE  PROVISIONS  REFERENCED  IN  SUBDIVISION  (C)  OF THIS
    7  SECTION. THE AMOUNT OF THE CREDIT SHALL BE COST OF THE CARE PROVIDED  UP
    8  TO  FIVE PERCENT OF THE INDIVIDUALS' OR PRACTICES' NET TAXABLE INCOME OR
    9  TWENTY THOUSAND DOLLARS, WHICHEVER IS THE LESSER AMOUNT.
   10    (B) DEFINITION. THE TERM "CLINIC" MEANS ANY CLINIC LOCATED WITHIN  NEW
   11  YORK  STATE, INCLUDING CLINICS STAFFED BY NURSE PRACTITIONERS AND PHYSI-
   12  CIAN ASSISTANTS.
   13    (C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT  PROVIDED  FOR  IN
   14  THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   15    (1) ARTICLE 9-A: SECTION 210, SUBDIVISION 46
   16    (2) ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (VV)
   17    S 2. Section 210 of the tax law is amended by adding a new subdivision
   18  46 to read as follows:
   19    46.  PHYSICIANS,  DENTISTS AND CLINICS CHARITY CARE CREDIT. (A) ALLOW-
   20  ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A  CREDIT  AGAINST  THE  TAX
   21  IMPOSED  BY  THIS  ARTICLE  IN  AN  AMOUNT TO BE COMPUTED AS HEREINAFTER
   22  PROVIDED, FOR PHYSICIANS, DENTISTS AND CLINICS  PROVIDING  PRO  BONO  OR
   23  CHARITY CARE DURING THE TAXABLE YEAR.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08399-01-3
       A. 4737                             2
    1    (B)  DEFINITION. THE TERM "CLINIC" MEANS ANY CLINIC LOCATED WITHIN NEW
    2  YORK STATE, INCLUDING CLINICS STAFFED BY NURSE PRACTITIONERS AND  PHYSI-
    3  CIAN ASSISTANTS.
    4    (C)  AMOUNT  OF  CREDIT.  THE  AMOUNT  OF THE CREDIT SHALL BE THE CARE
    5  PROVIDED UP TO FIVE PERCENT OF THE INDIVIDUALS' OR PRACTICES' NET  TAXA-
    6  BLE INCOME OR TWENTY THOUSAND DOLLARS, WHICHEVER IS THE LESSER AMOUNT.
    7    S  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
    8  of the tax law is amended by adding a  new  clause  (xxxv)  to  read  as
    9  follows:
   10  (XXXV) CREDIT FOR PHYSICIANS,        AMOUNT OF CREDIT
   11  DENTISTS AND CLINICS WHO             UNDER SUBDIVISION
   12  PROVIDE PRO BONO OR                  FORTY-SIX OF SECTION
   13  CHARITY CARE TO INDIVIDUALS          TWO HUNDRED TEN
   14  UNDER SUBSECTION (VV)
   15    S  4. Section 606 of the tax law is amended by adding a new subsection
   16  (vv) to read as follows:
   17    (VV) PHYSICIANS, DENTISTS AND CLINICS CHARITY CARE CREDIT. (1)  ALLOW-
   18  ANCE  OF  CREDIT.  A  TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX
   19  IMPOSED BY THIS ARTICLE IN AN AMOUNT  TO  BE  COMPUTED  AS  PROVIDED  IN
   20  SUBDIVISION  FORTY-SIX  OF  SECTION TWO HUNDRED TEN OF THIS CHAPTER, FOR
   21  PHYSICIANS, DENTISTS AND CLINICS PROVIDING  PRO  BONO  OR  CHARITY  CARE
   22  DURING THE TAXABLE YEAR.
   23    (2)  DEFINITION. THE TERM "CLINIC" MEANS ANY CLINIC LOCATED WITHIN NEW
   24  YORK STATE, INCLUDING CLINICS STAFFED BY NURSE PRACTITIONERS AND  PHYSI-
   25  CIAN ASSISTANTS.
   26    (3)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
   27  THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
   28  SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX  TO  BE
   29  CREDITED  OR  REFUNDED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
   30  HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO  INTEREST
   31  SHALL BE PAID THEREON.
   32    S 5. This act shall take effect immediately and shall apply to taxable
   33  years beginning on and after January 1, 2014.