Bill Text: OR SB325 | 2013 | Regular Session | Engrossed
Bill Title: Relating to tax credits for practice of rural medicine; prescribing an effective date.
Sponsorship: Committee Bill
Status: (Failed) 2013-07-08 - In committee upon adjournment. [SB325 Detail]
Download: Oregon-2013-SB325-Engrossed.html
77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 1333
A-Engrossed
Senate Bill 325
Ordered by the Senate April 24
Including Senate Amendments dated April 24
Printed pursuant to Senate Interim Rule 213.28 by order of the
President of the Senate in conformance with presession filing
rules, indicating neither advocacy nor opposition on the part
of the President (at the request of Senate Interim Committee on
Finance and Revenue)
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
Extends sunset for tax credit for practice of rural
medicine. { + Provides that, to be eligible for credit,
individual must be engaged in rural practice of medicine for at
least 20 hours per week, averaged over month, and must remain
willing to serve certain percentage of Medicare and medical
assistance patients. Limits eligibility to individuals with
adjusted gross income of $250,000 or less for single return, or
$500,000 or less for joint return.
Applies to tax years beginning on or after January 1, 2014.
Takes effect on 91st day following adjournment sine die. + }
A BILL FOR AN ACT
Relating to tax credits for practice of rural medicine; creating
new provisions; amending ORS 315.613 and 315.616 and section
25, chapter 913, Oregon Laws 2009; and prescribing an effective
date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. Section 25, chapter 913, Oregon Laws 2009, is
amended to read:
{ + Sec. 25. + } (1) Except as provided in subsection (2) of
this section, a credit may not be claimed under ORS 315.613 for
tax years beginning on or after January 1, { - 2014 - } { +
2020 + }.
(2) A taxpayer who meets the eligibility requirements in ORS
315.613 for the tax year beginning on or after January 1,
{ - 2013 - } { + 2019 + }, and before January 1,
{ - 2014 - } { + 2020 + }, shall be allowed the credit under
ORS 315.613 for any tax year:
(a) That begins on or before January 1, { - 2023 - } { +
2029 + }; and
(b) For which the taxpayer meets the eligibility requirements
of ORS 315.613.
SECTION 2. ORS 315.613 is amended to read:
315.613. (1) A resident or nonresident individual certified as
eligible under ORS 442.563, licensed under ORS chapter 677, who
is engaged in the practice of medicine, and who { - has a rural
practice that amounts to 60 percent of the individual's
practice, - } { + is engaged for at least 20 hours per week,
averaged over the month, during the tax year in a rural
practice, + } shall be allowed an annual credit against taxes
otherwise due under this chapter in the sum of $5,000 during the
time in which the individual retains such practice and membership
if the individual is actively practicing in and is a member of
the medical staff of one of the following hospitals:
(a) A type A hospital designated as such by the Office of Rural
Health;
(b) A type B hospital designated as such by the Office of Rural
Health if the hospital is:
(A) Not within the boundaries of a metropolitan statistical
area;
(B) Located 30 or more highway miles from the closest hospital
within the major population center in a metropolitan statistical
area; or
(C) Located in a county with a population of less than 75,000;
(c) A type C rural hospital, if the Office of Rural Health
makes the findings required by ORS 315.619; or
(d) A rural critical access hospital.
{ + (2) In order to claim the credit allowed under this
section, the individual must:
(a) Report adjusted gross income not greater than $250,000 in
the case of a taxpayer filing an individual return or filing as
head of household, or $500,000, in the case of joint return
filers or a surviving spouse; and
(b) Remain willing during the tax year to serve patients with
Medicare coverage and patients receiving medical assistance in at
least the same proportion to the individual's total number of
patients as the Medicare and medical assistance populations
represent of the total number of persons determined by the Office
of Rural Health to be in need of care in the county served by the
practice, not to exceed 20 percent Medicare patients or 15
percent medical assistance patients. + }
{ - (2) - } { + (3) + } A nonresident { + individual + }
shall be allowed the credit under this section in the proportion
provided in ORS 316.117. If a change in the status of a taxpayer
from resident to nonresident or from nonresident to resident
occurs, the credit allowed by this section shall be determined in
a manner consistent with ORS 316.117.
{ - (3) - } { + (4) + } For purposes of this section, an
'individual's practice' shall be determined on the basis of
actual time spent in practice each week in hours or days,
whichever is considered by the Office of Rural Health to be more
appropriate. In the case of a shareholder of a corporation or a
member of a partnership, only the time of the individual
shareholder or partner shall be considered and the full amount of
the credit shall be allowed to each shareholder or partner who
qualifies in an individual capacity.
{ - (4) - } { + (5) + } As used in this section:
(a) 'Type A hospital,' 'type B hospital' and 'type C hospital'
have the meaning for those terms provided in ORS 442.470.
(b) 'Rural critical access hospital' means a facility that
meets the criteria set forth in 42 U.S.C. 1395i-4 (c)(2)(B) and
that has been designated a critical access hospital by the Office
of Rural Health and the Oregon Health Authority.
SECTION 3. ORS 315.616 is amended to read:
315.616. A resident or nonresident individual who is certified
as eligible under ORS 442.561, 442.562, 442.563 or 442.564, and
is licensed as a physician or podiatric physician and surgeon
under ORS chapter 677, licensed as a physician assistant under
ORS chapter 677, licensed as a nurse practitioner under ORS
chapter 678, licensed as a certified registered nurse anesthetist
under ORS chapter 678, licensed as a dentist under ORS chapter
679 or licensed as an optometrist under ORS 683.010 to 683.340 is
entitled to the tax credit described in ORS 315.613 even if not a
member of the hospital medical staff if the Office of Rural
Health certifies that the individual:
{ - (1) Has a rural practice that amounts to 60 percent of
the individual's practice; and - }
{ + (1) Is engaged for at least 20 hours per week, averaged
over the month, during the tax year in a rural practice; and + }
(2)(a) If a physician or a physician assistant, can cause a
patient to be admitted to the hospital;
(b) If a certified registered nurse anesthetist, is employed by
or has a contractual relationship with one of the hospitals
described in ORS 315.613 (1); or
(c) If an optometrist, has consulting privileges with a
hospital listed in ORS 315.613 (1). This paragraph does not apply
to an optometrist who qualifies as a 'frontier rural
practitioner,' as defined by the Office of Rural Health.
SECTION 4. { + The amendments to ORS 315.613 and 315.616 by
sections 2 and 3 of this 2013 Act apply to tax years beginning on
or after January 1, 2014. + }
SECTION 5. { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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