HB 317 Summary

• Authorizes a six-year personal income tax deduction for physicians in Ohio providing uncompensated medical services through hospitals, free clinics, or medical mission organizations for taxable years 2018-2023.

• Deduction equals $125 per hour of uncompensated and unreimbursed medical care provided, with a maximum deduction of $10,000 per taxable year.

• Defines "physician" as individuals holding valid certificates to practice medicine/surgery or osteopathic medicine under Ohio law; includes qualifying hospitals, free clinics, and nonprofit medical mission organizations.

• Requires physicians to submit written confirmation from the service provider documenting hours of uncompensated care along with their tax return to claim the deduction.

• Authorizes the tax commissioner to adopt administrative rules governing documentation and information requirements for physicians claiming the deduction.