Bill Text: OR SB325 | 2013 | Regular Session | Amended

Oregon Senate Bill 325 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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-Amended.html



     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

SA to SB 325

LC 1333/SB 325-7

                      SENATE AMENDMENTS TO
                         SENATE BILL 325

         By COMMITTEE ON HEALTH CARE AND HUMAN SERVICES

                            April 24

  In line 2 of the printed bill, after 'medicine;' delete the
rest of the line and line 3 and insert 'creating new provisions;
amending ORS 315.613 and 315.616 and section 25, chapter 913,
Oregon Laws 2009; and prescribing an effective date.'.
  After line 12, insert:
  '  { +  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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