Bill > SB1102

This bill proposes to add a new tax credit to California's Personal Income Tax Law, specifically Section 17052.8, to benefit licensed nurses working in rural health facilities. Starting with taxable years after January 1, 2027, a qualified taxpayer, defined as a licensed nurse employed at a rural health facility for at least six months of the year, will be eligible for an unspecified amount of credit against their net tax liability. A rural health facility is broadly defined to include rural general acute care hospitals and other healthcare facilities located in federally designated shortage or underserved areas. If the credit amount exceeds the nurse's tax liability, any remaining credit will be applied to other outstanding tax obligations, and any further balance will be refunded to the nurse from the Tax Relief and Refund Account, a continuously appropriated fund used for tax payments and refunds. The bill also includes provisions to ensure accountability, outlining specific goals such as increasing nurse retention in rural areas and improving access to care, along with performance indicators like workforce metrics and patient access data, and mandates reporting by the Department of Health Care Access and Information and the Franchise Tax Board to track the credit's effectiveness.

Budget and Finance

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB1102