Last Action | 03/01/22: to Committee on Committees (H) |
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Title | AN ACT relating to a tax credit for primary care preceptors. |
Bill Documents | Introduced |
Bill Request Number | 2299 |
Sponsors | D. Frazier Gordon, K. Moser |
Summary of Original Version | Create a new section of KRS Chapter 141 to establish a nonrefundable, nontransferable primary care preceptor tax credit that is available for taxable years beginning on or after January 1, 2023, but before January 1, 2027; provide that the credit is based on the Kentucky-licensed medical practitioner providing supervision and the amount of core clinical rotations completed per year; require that rotations be completed in a primary care health professional shortage area designated by the United States Health Resources and Services Administration; amend KRS 141.0205 to provide ordering of the tax credit; amend KRS 131.190 to allow the Department of Revenue to report on the tax credit. |
Index Headings of Original Version |
Reports Mandated - Primary care perceptor tax credit, primary care Health Professional Shortage Area Health and Medical Services - Primary care perceptor tax credit, primary care Health Professional Shortage Area Nurses - Primary care perceptor tax credit, advanced practice registered nurses Physicians and Practitioners - Primary care perceptor tax credit, primary care Health Professional Shortage Area Taxation - Primary care perceptor tax credit, income tax Taxation, Income--Individual - Primary care perceptor tax credit |
03/01/22 |
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Last updated: 2/8/2023 2:57 PM (EST)