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GA HB1113

GA HB1113
Income tax; expand tax credit for rural physicians to dentists, nurse practitioners, and physician assistants


summary

Introduced
03/05/2020
In Committee
Crossed Over
Passed
Dead
06/26/2020

Introduced Session

2019-2020 Regular Session

Bill Summary

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, and exemptions from state income taxes, so as to expand the tax credit for rural physicians to dentists, nurse practitioners, and physician assistants; to revise definitions; to increase the amount of the tax credit and the number of years it can be claimed; to eliminate the restriction relating to returning to practice in a rural county; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill expands the existing tax credit for rural physicians in Georgia to also include dentists, nurse practitioners, and physician assistants. It increases the maximum tax credit from $5,000 to $10,000 and extends the number of years the credit can be claimed from 5 to 10 years. The bill also removes the requirement that a physician must have previously practiced outside a rural county for at least 3 years to be eligible for the credit. The bill defines key terms such as "rural county" and "rural health care professional" to provide clarity on the eligibility requirements.

Committee Categories

Budget and Finance

Sponsors (5)

Last Action

House Second Readers (on 03/09/2020)

bill text


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