CA AB2148

Allows physicians licensed by the Medical Board of California or Osteopathic Medical Board of California to deduct the value of medical services provided free of charge at local community clinics or emergency departments of general acute care hospitals for taxable years beginning January 1, 2011 through December 31, 2015.

Limits the annual deduction to $1,500 per taxable year, with the value of services determined according to usual, reasonable, and customary rates as defined in California Code of Regulations Section 1300.71(a)(3)(B).

Permits the deduction to be taken in computing adjusted gross income rather than as an itemized deduction.

Requires local community clinics and general acute care hospitals to provide documentation to physicians regarding the value of services provided.

Sunsets on December 1, 2016, with the provision repealing effective on that date.