Bill Text: IA HF2230 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act exempting from the individual income tax the value of medical care provided by a medical care provider to a patient in this state and including applicability provisions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-02-11 - Subcommittee: Hite, Kurtz and Mitchell. H.J. 250. [HF2230 Detail]
Download: Iowa-2019-HF2230-Introduced.html
House
File
2230
-
Introduced
HOUSE
FILE
2230
BY
FRY
A
BILL
FOR
An
Act
exempting
from
the
individual
income
tax
the
value
1
of
medical
care
provided
by
a
medical
care
provider
2
to
a
patient
in
this
state
and
including
applicability
3
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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2230
Section
1.
Section
422.7,
Code
2020,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
59.
a.
A
medical
care
provider
may
3
subtract
the
value
of
medical
care
donated
to
a
patient
in
this
4
state.
5
b.
As
used
in
this
subsection:
6
(1)
“Medical
care”
means
the
care
necessary
for
the
purpose
7
of
preventing,
alleviating,
curing,
or
healing
human
physical
8
or
mental
illness,
injury,
or
disability.
9
(2)
“Medical
care
provider”
means
the
same
as
“health
care
10
provider”
as
defined
in
section
135.24.
11
(3)
“Value
of
medical
care”
shall
be
the
product
of
the
12
average
hourly
wage
of
a
medical
care
provider
based
upon
a
13
compensation
survey
by
the
American
medical
association
or
14
an
equivalent
organization
for
the
geographic
area
where
the
15
medical
care
occurred,
multiplied
by
the
number
of
hours
of
16
medical
care
donated
in
a
year.
17
Sec.
2.
APPLICABILITY.
This
Act
applies
to
tax
years
18
beginning
on
or
after
January
1,
2021.
19
EXPLANATION
20
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
21
the
explanation’s
substance
by
the
members
of
the
general
assembly.
22
This
bill
permits
a
medical
care
provider
to
exempt
from
the
23
individual
income
tax
the
value
of
medical
care
donated
to
a
24
patient
in
this
state.
25
The
bill
defines
“medical
care”
and
“medical
care
provider”.
26
The
bill
defines
“value
of
medical
care”
to
mean
the
product
27
of
the
average
hourly
wage
of
a
medical
care
provider
based
28
upon
a
compensation
survey
by
the
American
medical
association
29
or
an
equivalent
organization
for
the
geographic
area
where
the
30
medical
care
occurred,
multiplied
by
the
number
of
hours
of
31
medical
care
donated
in
a
year.
32
The
bill
applies
to
tax
years
beginning
on
or
after
January
33
1,
2021.
34
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