GA SB111

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

Changes location requirement from hospitals with primary campus in a rural county to those 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 alternative qualification pathway for hospitals licensed to provide maternal and newborn services

Removes the patient margin financial limitation that previously capped eligibility at hospitals with three-year average margins less than one standard deviation above the statewide average