Bill Text: IA SF2238 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act relating to health enterprise zones, providing for tax credits and other financial assistance, and including applicability provisions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-02-25 - Subcommittee, Dotzler, Bertrand, and McCoy. S.J. 394. [SF2238 Detail]
Download: Iowa-2013-SF2238-Introduced.html
Senate
File
2238
-
Introduced
SENATE
FILE
2238
BY
HATCH
A
BILL
FOR
An
Act
relating
to
health
enterprise
zones,
providing
for
1
tax
credits
and
other
financial
assistance,
and
including
2
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
NEW
SECTION
.
135P.1
Title.
1
This
Act
shall
be
known
and
may
be
cited
as
the
“Health
2
Enterprise
Zones
Act”
.
3
Sec.
2.
NEW
SECTION
.
135P.2
Purpose.
4
The
purpose
of
health
enterprise
zones
is
to
encourage
5
public
and
private
partners
on
the
state
and
local
level
6
to
collaborate
in
targeting
resources
to
reduce
health
7
disparities,
address
social
determinants
of
health,
improve
8
individual
health
outcomes
and
population
health,
and
reduce
9
health
care
costs
or
produce
savings
in
the
health
care
system.
10
Sec.
3.
NEW
SECTION
.
135P.3
Definitions.
11
As
used
in
this
chapter
unless
the
context
otherwise
12
requires:
13
1.
“Advisory
council”
means
the
medical
home
system
advisory
14
council
created
in
section
135.159.
15
2.
“Department”
means
the
department
of
public
health.
16
3.
“Director”
means
the
director
of
public
health.
17
4.
“Fund”
means
the
health
enterprise
zone
trust
fund
18
established
in
section
135P.6.
19
5.
“Health
enterprise
zone”
means
a
contiguous
geographic
20
area
that
meets
all
of
the
requirements
specified
in
section
21
135P.4.
22
6.
“Health
enterprise
zone
practitioner”
means
a
health
care
23
practitioner
who
is
licensed
or
certified
in
this
state
and
who
24
provides
any
of
the
following:
25
a.
Primary
care,
including
obstetrics,
gynecological
26
services,
pediatric
services,
or
geriatric
services.
27
b.
Behavioral
health
services,
including
mental
health
or
28
substance
use
disorder
services.
29
c.
Dental
services.
30
Sec.
4.
NEW
SECTION
.
135P.4
Health
enterprise
zones
——
31
requirements
——
application
——
designation
——
reporting.
32
1.
In
order
to
be
designated
as
a
health
enterprise
zone,
33
a
contiguous
geographic
area
shall
meet
all
of
the
following
34
requirements:
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a.
Demonstrate
measurable
and
documented
health
disparities
1
and
poor
health
outcomes
or
a
shortage
of
health
enterprise
2
zone
practitioners.
3
b.
Be
small
enough
geographically
to
allow
for
the
4
incentives
offered
under
this
chapter
to
have
a
significant
5
impact
on
improving
individual
health
outcomes
and
population
6
health,
reducing
health
disparities
and
addressing
determinants
7
of
health,
including
those
related
to
racial,
ethnic,
8
geographic,
and
economic
disparities,
or
increasing
the
9
availability
of
health
enterprise
zone
practitioners.
10
c.
Be
designated
as
a
health
enterprise
zone
by
the
advisory
11
council
and
the
director
in
accordance
with
this
chapter.
12
2.
A
nonprofit
community-based
organization
or
a
local
13
government
agency
may
apply
to
the
department
on
behalf
of
an
14
area
seeking
health
enterprise
zone
designation.
15
3.
The
application
shall
be
in
the
form
and
the
manner
and
16
contain
the
information
the
department
requires
by
rule.
17
4.
The
completed
application
shall
contain
a
plan
to
18
effectively
and
sustainably
reduce
health
disparities
and
19
address
social
determinants
of
health,
improve
individual
20
health
outcomes
and
population
health,
and
reduce
costs
or
21
produce
savings
in
the
health
care
system,
and
shall
include
22
all
of
the
following:
23
a.
A
description
of
the
plan
of
the
nonprofit
24
community-based
organization
or
local
government
agency
to
25
utilize
funding
available
under
this
chapter
to
address
health
26
care
practitioner
capacity,
improve
health
services
delivery,
27
effectuate
community
improvements,
and
conduct
outreach
and
28
education
efforts.
29
b.
A
proposal
to
use
the
funding
available
under
this
30
chapter
to
provide
for
loan
repayment
incentives
to
encourage
31
health
enterprise
zone
practitioners
to
practice
in
the
area.
32
c.
A
plan
to
use
other
benefits
provided
under
this
chapter
33
to
do
the
following:
34
(1)
Encourage
health
enterprise
zone
practitioners
to
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establish
or
expand
health
care
practices
in
the
area.
1
(2)
Implement
innovative
public
health
strategies
that
2
provide
for
accessible,
integrated,
culturally
competent
health
3
care
in
the
area
supported
by
care
coordination,
prevention
4
services,
and
community
outreach
and
education.
The
strategy
5
shall
utilize
local
public
health,
community
health
workers,
6
health
coaches,
registered
dieticians,
optometrists,
dentists
7
and
dental
hygienists,
school-based
health
care
professionals,
8
community
paramedics,
care
coordinators,
social
workers,
peer
9
learning
professionals,
community-based
disease
management
10
activities
coordinators,
and
others
to
address
health
11
disparities
and
social
determinants
of
health.
12
(3)
Address
health
disparities
that
focus
on
ways
to
13
expand
access
to
health
care
and
other
resources
and
services
14
that
address
social
determinants
of
health
including
those
15
related
to
nutrition,
employment,
housing,
transportation,
16
public
safety,
and
other
underlying
factors
that
contribute
to
17
increased
costs
in
health
care.
18
(4)
Expand
the
use
of
electronic
health
records
and
data
19
collection
and
analytics
to
address
health
disparities
and
20
social
determinants
of
health,
rather
than
relying
solely
on
21
diagnoses,
to
better
understand
and
direct
resources
toward
the
22
root
causes
of
poor
health
outcomes.
23
(5)
Develop
a
population
health
and
prevention
strategy
to
24
coordinate
and
mobilize
health
care
and
community
resources
25
to
positively
impact
the
health
and
wellness
of
the
residents
26
of
the
health
enterprise
zone
by
identifying
needs,
filling
27
existing
gaps
in
services
without
duplication,
and
establishing
28
channels
of
communication
between
providers
of
health
care
and
29
community
resources.
30
(6)
Utilize
mobile
delivery
methods
or
existing
health
care
31
delivery
and
community
resources
locations,
or
develop
health
32
care
transportation
routes
to
provide
greater
accessibility
to
33
health
care
and
other
community
resources.
34
5.
The
advisory
council
shall
make
recommendations
to
the
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director
on
the
designation
of
health
enterprise
zones,
and
the
1
director
shall
designate
areas
as
health
enterprise
zones
based
2
upon
the
recommendations
of
the
advisory
council.
The
director
3
may
limit
the
number
of
health
enterprise
zone
designations
in
4
accordance
with
the
funding
available.
The
decision
of
the
5
director
to
designate
an
area
as
a
health
enterprise
zone
is
6
final.
7
6.
In
recommending
and
designating
health
enterprise
zones,
8
the
advisory
council
and
the
director
shall
consider
all
of
the
9
following:
10
a.
The
geographic
diversity
of
the
areas
for
which
11
applications
are
submitted.
12
b.
Support
from
and
participation
of
key
stakeholders
from
13
the
public
and
private
sectors,
including
residents
of
the
14
area,
local
government,
local
government
agencies
including
15
public
health
and
social
services
agencies,
behavioral
health
16
providers,
dentists,
pharmacies,
hospitals,
primary
care
17
providers,
schools,
and
others.
18
c.
The
plan
for
long-term
funding
and
sustainability
of
the
19
health
enterprise
zone.
20
d.
Inclusion
of
supplementary
funds
from
the
private
sector.
21
e.
The
level
of
collaboration
of
local
boards
of
health
22
and
hospitals
in
the
area
in
conducting
a
joint
community
23
health
needs
assessment
and
developing
an
integrated
health
24
improvement
plan,
and
the
extent
to
which
the
goals
of
the
25
integrated
health
improvement
plan
support
the
approach
26
specified
in
the
application.
27
f.
A
plan
for
evaluation
of
the
impact
of
designation
of
28
the
proposed
area
as
a
health
enterprise
zone.
In
addition
29
to
diagnosis-based
outcomes
such
as
reduction
in
preventable
30
hospital
emergency
department
visits
and
hospital
admissions
31
and
readmissions,
outcomes
shall
measure
increased
access
32
to
primary
and
preventive
care,
increased
availability
of
33
medical
homes
and
the
level
of
integration
of
primary
care
and
34
behavioral
health
services
in
the
area,
and
the
increased
use
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of
electronic
medical
records.
1
g.
Other
factors
specified
in
rule
that
are
appropriate
2
to
demonstrate
a
commitment
to
reduce
health
disparities
and
3
improve
health
outcomes.
4
7.
On
or
before
December
15,
annually,
the
director
shall
5
submit
to
the
governor
and
the
general
assembly
a
report
that
6
includes
all
of
the
following:
7
a.
The
number
of
health
enterprise
zone
applications
8
approved
for
the
preceding
fiscal
year.
9
b.
The
number
and
type
of
incentives
granted
in
each
health
10
enterprise
zone.
11
c.
Evidence
of
the
impact
of
incentives
in
attracting
health
12
enterprise
zone
practitioners
to
health
enterprise
zones.
13
d.
Evidence
of
the
impact
of
the
incentives
offered
in
14
health
enterprise
zones
in
reducing
health
disparities
and
15
addressing
social
determinants
of
health,
improving
individual
16
health
outcomes
and
population
health,
and
reducing
costs
or
17
producing
savings
in
the
health
care
system.
18
Sec.
5.
NEW
SECTION
.
135P.5
Incentives
available
to
health
19
enterprise
zones.
20
1.
All
of
the
following
are
available
as
incentives
for
21
designated
health
enterprise
zones:
22
a.
Tax
credits
against
the
state
income
tax
as
provided
in
23
sections
135P.7
and
135P.8.
24
b.
Loan
repayment
assistance
as
provided
for
in
the
25
application
for
designation
as
a
health
enterprise
zone.
26
c.
Grants
to
support
certification
as
a
patient-centered
27
medical
home
as
provided
in
chapter
135,
division
XXII.
28
d.
Grants
to
support
the
infrastructure
and
positions
29
to
provide
mental
health
services,
telemedicine,
care
30
coordination,
electronic
health
records,
and
data
collection
31
and
analysis.
32
e.
Other
grants
as
specified
in
this
section.
33
2.
A
nonprofit
community-based
organization
or
a
local
34
government
agency
that
applies
on
behalf
of
an
area
for
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designation
as
a
health
enterprise
zone
may
receive
grants,
as
1
determined
by
the
director,
to
implement
actions
outlined
in
2
the
organization’s
or
agency’s
application
to
reduce
health
3
disparities
and
address
social
determinants
of
health,
improve
4
individual
health
outcomes
and
population
health,
and
reduce
5
costs
or
produce
savings
in
the
health
care
system.
6
3.
A
health
enterprise
zone
practitioner
may
apply
to
7
the
director
for
a
grant
to
defray
the
costs
of
capital
or
8
leasehold
improvements
to,
or
medical
or
dental
equipment
to
be
9
used
in,
a
health
enterprise
zone.
10
a.
A
grant
to
defray
the
cost
of
medical
or
dental
equipment
11
shall
not
exceed
the
lesser
of
twenty-five
thousand
dollars
or
12
fifty
percent
of
the
cost
of
the
equipment.
13
b.
A
grant
for
capital
or
leasehold
improvements
shall
14
be
for
the
purpose
of
improving
or
expanding
the
delivery
of
15
health
care
services
in
the
health
enterprise
zone.
16
c.
To
qualify
for
a
grant,
the
health
enterprise
zone
17
practitioner
shall
own
or
lease
the
health
care
facility
and
18
provide
health
care
services
from
the
facility.
19
Sec.
6.
NEW
SECTION
.
135P.6
Health
enterprise
zone
trust
20
fund.
21
1.
A
health
enterprise
zone
trust
fund
is
created
in
the
22
state
treasury
under
the
authority
of
the
department.
Moneys
23
received
through
appropriations
and
other
moneys
specified
for
24
deposit
in
the
trust
fund
shall
be
deposited
in
the
trust
fund.
25
2.
Moneys
in
the
trust
fund
shall
be
used,
subject
to
their
26
appropriation
by
the
general
assembly,
by
the
department
to
27
provide
the
incentives
specified
in
this
chapter
to
support
28
health
enterprise
zones.
29
3.
The
trust
fund
shall
be
separate
from
the
general
fund
30
of
the
state
and
shall
not
be
considered
part
of
the
general
31
fund.
The
moneys
in
the
trust
fund
shall
not
be
considered
32
revenue
of
the
state,
but
rather
shall
be
funds
of
the
trust
33
fund.
The
moneys
deposited
in
the
trust
fund
are
not
subject
34
to
section
8.33
and
shall
not
be
transferred,
used,
obligated,
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appropriated,
or
otherwise
encumbered,
except
to
provide
for
1
the
purposes
of
this
chapter.
Notwithstanding
section
12C.7,
2
subsection
2,
interest
or
earnings
on
moneys
deposited
in
the
3
trust
fund
shall
be
credited
to
the
trust
fund.
4
4.
The
department
shall
adopt
rules
pursuant
to
chapter
17A
5
to
administer
the
trust
fund.
6
Sec.
7.
NEW
SECTION
.
135P.7
Health
enterprise
zone
7
practitioner
tax
credit.
8
1.
A
health
enterprise
zone
practitioner
who
practices
in
9
a
health
enterprise
zone
may
be
eligible
for
a
credit
against
10
the
taxes
imposed
in
chapter
422,
division
II,
if
the
taxpayer
11
complies
with
all
of
the
following:
12
a.
Accepts
and
provides
care
for
patients
in
the
health
13
enterprise
zone,
including
those
enrolled
in
the
medical
14
assistance
program
or
those
who
are
uninsured.
15
b.
Timely
files
the
tax
return
on
which
the
credit
is
16
claimed,
including
any
extension
of
time
to
file.
17
c.
Is
not
currently
delinquent
in
filing
any
tax
return
with
18
this
state
nor
has
delinquent
accounts,
charges,
fees,
loans,
19
taxes,
or
other
indebtedness
owed
to
this
state
or
a
political
20
subdivision
of
this
state.
21
d.
Meets
any
other
criteria
established
by
the
department
22
for
the
health
enterprise
zone
program.
23
2.
A
nonprofit
community-based
organization
or
a
local
24
government
agency
that
submits
an
application
for
designation
25
as
a
health
enterprise
zone
and
is
approved
by
the
director,
26
may
also
submit
to
the
department
a
request
for
certification
27
of
eligibility
for
an
income
tax
credit
on
behalf
of
a
health
28
enterprise
zone
practitioner
practicing
or
seeking
to
practice
29
in
the
health
enterprise
zone.
30
3.
a.
If
the
department
approves
a
request
for
31
certification
of
eligibility
submitted
under
this
section,
32
a
health
enterprise
zone
practitioner
may
claim
a
credit
in
33
an
amount
equal
to
the
taxpayer’s
income
tax
payable
to
this
34
state,
computed
without
regard
to
the
credit
allowed
under
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this
section,
section
135P.8,
or
the
credit
for
withheld
tax
1
and
estimated
tax
paid
under
section
422.16,
from
income
2
attributable
to
the
provision
of
health
care
services
in
the
3
health
enterprise
zone.
4
b.
The
maximum
amount
that
may
be
refunded
to
a
taxpayer
5
in
any
tax
year
the
credit
allowed
under
this
section
is
6
claimed
shall
not
exceed
the
sum
of
the
amount
withheld
from
7
the
taxpayer’s
wages
or
other
income
pursuant
to
section
422.16
8
for
the
tax
year,
plus
the
amount
paid
as
estimated
tax
by
the
9
taxpayer
pursuant
to
section
422.16
for
the
tax
year,
from
10
income
attributable
to
the
provision
of
health
care
services
11
in
the
health
enterprise
zone.
12
4.
To
be
certified
as
eligible
for
the
credit
provided
13
under
this
section,
a
health
enterprise
zone
practitioner
may
14
apply
for
certification
through
the
nonprofit
community-based
15
organization
or
the
local
government
agency
that
submits
an
16
approved
application
under
section
135P.4.
The
taxpayer
shall
17
include
with
the
tax
return
the
tax
credit
certificate
and
a
18
statement
from
the
applicant
organization
or
agency
verifying
19
the
amount
received
by
the
practitioner
for
providing
health
20
care
services
in
the
health
enterprise
zone,
in
a
form
and
21
manner
prescribed
by
the
department
of
revenue.
22
5.
Eligibility
for
the
certification
for
the
credit
23
provided
under
this
section
is
limited
by
the
availability
24
of
funds
appropriated
for
that
purpose,
as
determined
by
the
25
department.
26
6.
Certificates
of
eligibility
shall
be
subject
to
approval
27
by
the
department
on
a
first-come,
first-served
basis,
as
28
determined
by
rule
of
the
department.
29
7.
The
department,
in
consultation
with
the
director
of
30
revenue,
shall
adopt
rules
to
implement
the
tax
credit
under
31
this
section.
32
Sec.
8.
NEW
SECTION
.
135P.8
Health
enterprise
zone
33
qualified
position
tax
credit.
34
1.
a.
A
health
enterprise
zone
practitioner
may
be
eligible
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for
a
credit
against
taxes
imposed
in
chapter
422,
division
II,
1
for
hiring
an
individual
for
a
qualified
position
in
the
health
2
enterprise
zone,
as
certified
by
the
department
for
the
taxable
3
year.
4
b.
To
be
eligible
for
the
credit
under
this
section,
the
5
taxpayer
shall
meet
the
following
requirements:
6
(1)
The
taxpayer
accepts
and
provides
care
for
patients
in
a
7
health
enterprise
zone,
including
those
enrolled
in
the
medical
8
assistance
program
or
those
who
are
uninsured.
9
(2)
The
taxpayer
creates
and
fills
one
or
more
qualified
10
positions
during
a
period
of
twenty-four
consecutive
months.
11
(3)
The
taxpayer’s
tax
return
on
which
the
credit
is
claimed
12
is
timely
filed,
including
any
extension
of
time
to
file.
13
(4)
The
taxpayer
is
not
currently
delinquent
in
filing
14
any
tax
return
with
this
state
nor
does
the
taxpayer
have
15
delinquent
accounts,
charges,
fees,
loans,
taxes,
or
other
16
indebtedness
owed
to
this
state
or
a
political
subdivision
of
17
this
state.
18
2.
The
credit
allowed
under
this
section
shall
be
claimed
19
over
a
twenty-four-month
period,
with
one-half
of
the
credit
20
amount
allowed
each
year
beginning
with
the
taxable
year
in
21
which
the
qualified
position
was
filled.
22
3.
The
maximum
amount
of
the
credit
is
ten
thousand
dollars.
23
The
credit
is
refundable.
24
4.
If
a
qualified
position
for
which
a
credit
is
claimed
is
25
filled
for
a
period
of
less
than
twenty-four
months,
the
tax
26
credit
shall
be
recaptured
as
follows:
27
a.
The
tax
credit
shall
be
recomputed
and
reduced
on
a
28
prorated
basis,
based
on
the
period
of
time
the
qualified
29
position
was
filled,
as
determined
by
the
department
and
30
reported
to
the
department
of
revenue.
31
b.
The
health
enterprise
zone
practitioner
who
received
32
the
tax
credit
shall
repay
any
amount
of
the
credit
that
may
33
have
already
been
refunded
to
the
practitioner
that
exceeds
34
the
amount
recomputed
by
the
department
under
this
subsection.
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The
repayment
of
a
credit
pursuant
to
this
subsection
shall
1
be
considered
a
tax
payment
due
and
payable
to
the
department
2
of
revenue
by
the
taxpayer
who
has
claimed
such
credit,
and
3
the
failure
to
make
such
a
repayment
may
be
treated
by
the
4
department
of
revenue
in
the
same
manner
as
a
failure
to
pay
5
the
tax
shown
due
or
required
to
be
shown
due
with
the
filing
of
6
a
return
or
deposit
form.
7
5.
To
be
certified
as
eligible
for
the
tax
credit
provided
8
under
this
section,
a
health
enterprise
zone
practitioner
may
9
apply
for
certification
through
the
nonprofit
community-based
10
organization
or
the
local
government
agency
that
submits
an
11
approved
application
under
section
135P.4.
12
6.
Eligibility
for
certification
for
the
credit
provided
13
under
this
section,
and
the
amount
of
the
credit
certified,
14
are
limited
by
the
availability
of
funds
appropriated
for
that
15
purpose,
as
determined
by
the
department.
16
7.
Certificates
of
eligibility
shall
be
subject
to
approval
17
by
the
department
on
a
first-come,
first-served
basis,
as
18
determined
by
rule
of
the
department.
19
8.
The
department,
in
consultation
with
the
director
of
20
revenue,
shall
adopt
rules
to
implement
the
tax
credit
under
21
this
section.
22
9.
As
used
in
this
section
unless
the
context
otherwise
23
requires:
24
a.
“Qualified
employee”
means
a
health
enterprise
zone
25
practitioner
who
is
not
the
taxpayer,
or
a
community
health
26
worker,
health
coach,
registered
dietician,
optometrist,
27
dentist
or
dental
hygienist,
school
nurse,
community
paramedic,
28
care
coordinator,
social
worker,
peer
learning
professional,
29
community-based
disease
management
activities
coordinator,
30
or
other
individual
who
provides
direct
support
to
a
health
31
enterprise
zone
practitioner
thereby
increasing
access
to
32
services
in
the
health
enterprise
zone.
33
b.
(1)
“Qualified
position”
means
a
position
held
34
by
a
qualified
employee
that
meets
all
of
the
following
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requirements:
1
(a)
Pays
at
least
one
hundred
fifty
percent
of
the
federal
2
minimum
wage.
3
(b)
Is
full-time
and
of
indefinite
duration.
4
(c)
Is
newly
created
as
the
result
of
the
establishment
or
5
expansion
of
services
in
a
health
enterprise
zone.
6
(2)
“Qualified
position”
does
not
include
a
position
that
is
7
filled
for
a
period
of
less
than
twelve
months.
8
Sec.
9.
NEW
SECTION
.
422.11C
Health
enterprise
zone
tax
9
credits.
10
1.
The
taxes
imposed
under
this
division
,
less
the
credits
11
allowed
under
section
422.12
,
shall
be
reduced
by
a
health
12
enterprise
zone
practitioner
tax
credit
authorized
pursuant
to
13
section
135P.7
.
14
2.
The
taxes
imposed
under
this
division
,
less
the
credits
15
allowed
under
section
422.12
,
shall
be
reduced
by
a
health
16
enterprise
zone
qualified
position
tax
credit
authorized
17
pursuant
to
section
135P.8
.
18
Sec.
10.
APPLICABILITY.
The
provisions
of
this
Act
19
providing
for
health
enterprise
zone
practitioner
tax
credits
20
and
health
enterprise
zone
qualified
position
tax
credits
apply
21
to
tax
years
beginning
on
or
after
January
1,
2015.
22
EXPLANATION
23
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
24
the
explanation’s
substance
by
the
members
of
the
general
assembly.
25
This
bill
creates
the
health
enterprise
zone
Act.
26
The
purpose
of
health
enterprise
zones
is
to
encourage
27
public
and
private
partners
on
the
state
and
local
level
28
to
collaborate
in
targeting
resources
to
reduce
health
29
disparities,
address
social
determinants
of
health,
improve
30
individual
health
outcomes
and
population
health,
and
reduce
31
health
care
costs
throughout
the
state.
32
A
“health
enterprise
zone”
is
defined
as
a
contiguous
33
geographic
area
that
demonstrates
measurable
and
documented
34
health
disparities
and
poor
health
outcomes
or
a
shortage
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of
health
enterprise
zone
practitioners;
is
small
enough
1
geographically
to
allow
for
the
incentives
offered
under
the
2
bill
to
have
a
significant
impact
on
improving
individual
3
health
outcomes
and
population
health,
reducing
health
4
disparities
and
addressing
determinants
of
health
including
5
those
related
to
racial,
ethnic,
geographic,
and
economic
6
disparities,
or
increasing
the
availability
of
health
7
enterprise
zone
practitioners;
and
is
designated
as
a
health
8
enterprise
zone
by
the
medical
home
advisory
council
and
the
9
director
in
accordance
with
this
chapter.
A
“health
enterprise
10
zone
practitioner”
means
a
health
care
practitioner
who
is
11
licensed
or
certified
in
this
state
and
who
provides:
primary
12
care,
including
obstetrics,
gynecological
services,
pediatric
13
services,
or
geriatric
services;
behavioral
health
services
14
including
mental
health
or
substance
use
disorder
services;
or
15
dental
services.
16
The
bill
provides
that
a
nonprofit
community-based
17
organization
or
a
local
government
agency
may
apply
to
the
18
department
of
public
health
(DPH)
on
behalf
of
an
area
seeking
19
health
enterprise
zone
designation.
The
bill
specifies
20
the
required
information
to
be
included
in
the
application,
21
including
a
plan
to
effectively
and
sustainably
reduce
health
22
disparities
and
address
social
determinants
of
health,
improve
23
individual
health
outcomes
and
population
health,
and
reduce
24
costs
or
produce
savings
in
the
health
care
system.
The
bill
25
also
specifies
the
required
elements
of
a
plan
submitted
with
26
the
application.
27
The
bill
directs
the
medical
home
advisory
council
to
28
make
recommendations
to
the
director
of
public
health
on
the
29
designation
of
health
enterprise
zones.
The
director
is
to
30
designate
areas
as
health
enterprise
zones
based
upon
the
31
recommendations
of
the
advisory
council,
and
may
limit
the
32
number
of
designations
of
health
enterprise
zones
in
accordance
33
with
the
funding
available.
The
decision
of
the
director
to
34
designate
an
area
as
a
health
enterprise
zone
is
final.
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The
bill
provides
considerations
for
the
advisory
council
1
and
the
director
in
recommending
and
designating
health
2
enterprise
zones.
3
The
director
is
required
on
or
before
December
15,
annually,
4
to
submit
to
the
governor
and
the
general
assembly
a
report
5
that
includes
the
number
of
health
enterprise
zone
applications
6
approved
for
the
preceding
fiscal
year;
the
number
and
type
of
7
incentives
granted
in
each
health
enterprise
zone;
evidence
of
8
the
impact
of
incentives
in
attracting
health
enterprise
zone
9
practitioners
to
health
enterprise
zones;
and
evidence
of
the
10
impact
of
the
incentives
offered
in
health
enterprise
zones
in
11
reducing
health
disparities
and
addressing
social
determinants
12
of
health,
improving
individual
health
outcomes
and
population
13
health,
and
reducing
costs
or
producing
savings
in
the
health
14
care
system.
15
Incentives
for
health
enterprise
zones
under
the
bill
16
include
tax
credits
and
loan
repayment;
grants
to
support
17
certification
as
a
patient-centered
medical
home;
grants
to
18
support
the
infrastructure
and
positions
to
provide
mental
19
health
services,
telemedicine,
care
coordination,
electronic
20
health
records,
and
data
collection
and
analysis;
grants
to
21
defray
the
costs
of
capital
or
leasehold
improvements
to,
or
22
medical
or
dental
equipment
to
be
used
in,
a
health
enterprise
23
zone;
and
grants
to
implement
other
provisions
included
in
an
24
approved
health
enterprise
zone
application.
25
The
bill
creates
a
health
enterprise
zone
trust
fund
in
the
26
state
treasury
under
the
authority
of
DPH.
The
trust
fund
is
27
comprised
of
moneys
received
through
appropriations
and
other
28
moneys
specified
for
deposit
in
the
trust
fund.
Moneys
in
29
the
trust
fund
are
to
be
used,
subject
to
their
appropriation
30
by
the
general
assembly,
by
DPH
to
provide
the
incentives
to
31
support
health
enterprise
zones.
32
The
bill
creates
a
health
enterprise
zone
practitioner
tax
33
credit
and
a
health
enterprise
zone
qualified
position
tax
34
credit.
A
health
enterprise
zone
practitioner
who
practices
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in
a
health
enterprise
zone
may
be
eligible
for
a
tax
credit
1
against
state
individual
income
taxes
in
accordance
with
the
2
approved
health
enterprise
zone
application
if
the
individual
3
accepts
and
provides
care
for
patients
in
the
health
enterprise
4
zone,
including
those
enrolled
in
the
medical
assistance
5
program
or
those
who
are
uninsured,
and
meets
any
other
6
criteria
established
for
the
health
enterprise
zone
program.
7
Additionally,
a
nonprofit
community-based
organization
or
8
a
local
government
agency
that
submits
an
application
for
9
designation
as
a
health
enterprise
zone
and
is
approved
by
10
the
director,
may
also
submit
to
the
department
a
request
for
11
certification
of
eligibility
for
an
income
tax
credit
on
behalf
12
of
a
health
enterprise
zone
practitioner
practicing
or
seeking
13
to
practice
in
the
health
enterprise
zone.
14
In
addition,
a
health
enterprise
zone
practitioner
may
claim
15
a
refundable
credit
of
up
to
$10,000
for
hiring
an
individual
16
for
a
qualified
position
in
the
health
enterprise
zone,
as
17
certified
by
the
department
for
the
taxable
year.
18
Eligibility
for
the
certification
for
the
tax
credits
is
19
limited
by
the
availability
of
funds
appropriated
for
that
20
purpose,
as
determined
by
DPH.
Certificates
of
eligibility
for
21
one
or
both
tax
credits
are
subject
to
approval
by
DPH
on
a
22
first-come,
first-served
basis,
as
determined
by
rule
of
the
23
department.
DPH,
in
consultation
with
the
director
of
revenue,
24
is
directed
to
adopt
rules
to
implement
the
tax
credit.
25
The
tax
credits
created
apply
to
tax
years
beginning
on
or
26
after
January
1,
2015.
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