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GA HB1113

Bill

Status

Introduced

3/5/2020

Primary Sponsor

Matt Barton

Click for details

Origin

House of Representatives

2019-2020 Regular Session

AI Summary

  • Expands Georgia's existing state income tax credit for rural physicians to also cover dentists, nurse practitioners, and physician assistants practicing and residing in rural counties
  • Increases the maximum annual tax credit from $5,000 to $10,000 per qualifying health care professional
  • Extends the number of years the credit can be claimed from 5 years to 10 years, provided the professional continues to qualify
  • Redefines "rural county" from one with 65 or fewer persons per square mile to one with a population of less than 50,000 based on the 2010 or future U.S. decennial census, excluding military personnel and dependents in counties with military installations
  • Eliminates the prior restriction that barred physicians already practicing in a rural county as of July 1, 1995, from claiming the credit and removes the requirement that returning physicians must have practiced in a nonrural county for at least three years

Legislative Description

Income tax; expand tax credit for rural physicians to dentists, nurse practitioners, and physician assistants

Last Action

House Second Readers

3/9/2020

Committee Referrals

Ways and Means3/5/2020

Full Bill Text

No bill text available