Bill > HB3216

This bill amends the Illinois Income Tax Act to create a $5,000 tax credit for qualified physicians working in underserved or rural areas, effective for taxable years beginning on or after January 1, 2026. To be eligible, physicians must be licensed to practice medicine in Illinois, be in good standing with the state medical board (with no more than 3 medical malpractice judgments in the past 4 years), and work at a hospital, health clinic, or independently in either an officially designated underserved area or a rural county/municipality. The physician must also provide healthcare services to at least 10 patients during the tax year. Rural areas are specifically defined as counties outside a metropolitan area or in a metropolitan area with fewer than 60,000 people, or municipalities with 5,000 or fewer residents. The tax credit cannot reduce the taxpayer's liability below zero, and any excess credit cannot be carried forward or back. This legislation aims to incentivize physicians to provide medical services in areas with limited healthcare access.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3216&GAID=18&DocTypeID=HB&SessionID=114&GA=104