Bill > HB2204

This bill expands the rural health care provider tax credit program by adding podiatric physicians and surgeons to the list of eligible medical professionals who can receive the tax credit and removing the hospital consulting privileges requirement for optometrists. Under the revised law, health care providers including physicians, physician associates, nurse practitioners, certified registered nurse anesthetists, dentists, optometrists, and now podiatric physicians and surgeons can qualify for the tax credit if they work at least 20 hours per week in a rural practice and meet certain additional criteria, such as being able to admit patients to a hospital or having a contractual relationship with a specific type of hospital. The tax credit aims to incentivize medical professionals to work in rural and medically underserved areas, which often struggle to attract and retain healthcare providers. The changes will apply to tax years beginning on or after January 1, 2026, and the bill will take effect 91 days after the 2025 legislative session adjourns.

Health and Social Services

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2204