Relating to a tax credit for rural medical care; prescribing an effective date.
Catchline/Summary:
Modifies conditions of eligibility for tax credit allowed to rural medical care provider. Modifies conditions of eligibility for tax credit allowed to rural medical care provider. Removes eligibility limitation on adjusted gross income of individual providing rural medical care, restrictions on types of hospitals and tiered amounts of allowable credit based on distance from certain municipalities. Increases credit amount. Removes requirement of hospital consulting privileges applicable to optometrist claiming credit.
Applies to tax years beginning on or after January 1, 2024.
Takes effect on 91st day following adjournment sine die.
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HB 2723 Joint Committee On Tax Expenditures
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