Friday, September 5, 2008
The General Assembly is not in session.
Tracking Virginia’s General Assembly
since 2007.
HB246: Income tax, state; credit for certain health care practitioners.
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.11 as follows:
§ 58.1-339.11. Health care practitioners' indigent care tax credit.
For taxable years beginning on or after January 1, 2007, any health care practitioner as defined in § 54.1-2410who provides, without compensation, medical services to indigent persons shall be entitled to a credit against the tax levied pursuant to § 58.1-320 in an amount equal to 25% of the normal fee the health care practitioner would impose for such services. For purposes of this section, "indigent persons" are those individuals who, either by themselves or by those upon whom they are dependent, are unable to pay for required medical services. The amount of the credit for each health care practitioner for each taxable year shall not exceed $500 or the total amount of the tax imposed by this chapter, whichever is less. The Tax Commissioner shall determine and describe in the income tax filing instructions, the documentation the health care practitioner shall include to verify the delivery and amount of free medical services for which the tax credit is allowed under this section.
Additional Data
Explanation
This is the actual text of the bill — the legislation itself. Generally this is amending existing law, proposing the addition or removal of words from laws that are already on the books.
Words that are highlighted in yellow are
proposed additions, and words that are crossed out in
red are proposed removals.
The numbers with the § symbol before them are references to existing laws, and if you click on them they’ll take you to that part of the law on the state's website.