GA HB662

Expands the definition of "rural hospital organization" eligible for tax credit contributions to include rural freestanding emergency departments in addition to acute care hospitals

Changes facility location requirement from having a "primary campus" in a rural county to "providing inpatient hospital services at a facility" in a rural county

Lowers the indigent care threshold from 10% to 5% of annual net revenue categorized as indigent care, charity care, or bad debt

Adds an alternative qualification pathway for hospitals licensed to provide maternal and newborn services, even if they don't meet the 5% indigent care threshold

Removes the requirement that eligible hospitals have a three-year average patient margin below one standard deviation above the statewide average