96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB2363

 

Introduced 2/19/2009, by Rep. Michael K. Smith

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/218 new

    Amends the Illinois Income Tax Act. Authorizes a credit of $5,000 to an individual taxpayer who is a qualified rural physician practicing in a designated shortage area and serving at least 200 Medicaid patients at a rural health clinic. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Illinois Income Tax Act is amended by adding
5 Section 218 as follows:
 
6     (35 ILCS 5/218 new)
7     Sec. 218. Rural physician tax credit.
8     (a) For each tax year beginning on or after January 1,
9 2010, an individual taxpayer who is a qualified rural physician
10 shall be allowed a credit against tax imposed by subsections
11 (a) and (b) of Section 201 in the amount of $5,000.
12     (b) The tax credit may not exceed the taxpayer's liability.
13 If the amount of the tax credit exceeds the taxpayer's
14 liability for the year, the excess may not be carried forward
15 or carried back.
16     (c) No credit shall be allowed for a physician who has
17 previously practiced in a rural health clinic, unless, after
18 this Section takes effect, that physician returns to practice
19 in a rural health clinic after having practiced in a non-rural
20 health clinic for at least 3 years.
21     (d) As used in this Section:
22         (1) "Designated shortage area" means a geographic area
23     or practice location that, in the current taxable year or

 

 

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1     in one of the previous 3 taxable years, has been determined
2     by the Director of Public Health to be a physician shortage
3     area or has been designated or certified by the United
4     States Department of Health and Human Services as a health
5     professional shortage area or a medically underserved
6     area.
7         (2) "Good standing" means that the individual has a
8     good disciplinary record and has no more than 3 medical
9     malpractice judgments or settlements in the preceding 4
10     years.
11         (3) "Qualified rural physician" means a person
12     licensed to practice medicine in all of its branches under
13     the Medical Practice Act of 1987 who:
14             (A) is in good standing;
15             (B) practices at a rural health clinic; and
16             (C) provides health care services to at least 200
17         Medicaid patients at a rural health clinic within the
18         year for which the tax credit is being claimed.
19         (4) "Rural health clinic" means a clinic located in a
20     non-urbanized area, as defined by the United States Census
21     Bureau, and in a designated shortage area that:
22             (A) employs a mid-level practitioner who is
23         available to furnish services at least 50% of the time
24         the clinic is furnishing services;
25             (B) furnishes routine diagnostic and laboratory
26         services;

 

 

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1             (C) establishes arrangements with providers and
2         suppliers to furnish medically necessary services not
3         available at the clinic; and
4             (D) furnishes first response emergency care.
 
5     Section 99. Effective date. This Act takes effect upon
6 becoming law.