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