MS HB1670

Creates the "Mississippi Critical Physician Shortage Incentive Act of 2019" to attract and retain newly licensed physicians, physician assistants, and advanced practice registered nurses in critical shortage areas.

Exempts income derived from providing services in designated critical physician shortage areas from state income tax for up to 10 consecutive years if the healthcare provider practices in such an area for that full period.

Defines critical physician shortage areas as rural or underserved areas with no more than one physician per 2,500 residents, certified annually by December 31 by the Office of Mississippi Physician Workforce at the University of Mississippi Medical Center.

Applies to newly licensed physicians (licensed less than one year), newly licensed physician assistants (licensed less than one year), and newly licensed advanced practice registered nurses (certified less than one year).

Becomes effective January 1, 2019, with the Department of Revenue authorized to promulgate rules and regulations for implementation.