MI HB6515

Establishes a tax credit for qualified taxpayers (licensed physicians) who provide free medical services beginning with tax years after December 31, 2010.

Credit equals the lesser of: (a) the value of qualified medical services provided at usual and reasonable rates, (b) hours volunteered multiplied by $125.00, or (c) $2,500.00 maximum.

Qualified medical services include free health care provided at community health centers, free clinics, or through qualified programs to uninsured individuals or those referred by eligible organizations.

Excess credits over tax liability are refunded to the taxpayer.

Taxpayer must obtain and attach a certificate from the qualifying health center, free clinic, or program documenting the provider's name, license number, service value, and volunteer hours.