H1417B2275A02953 AJB:AAS 11/14/23 #90 A02953
AMENDMENTS TO HOUSE BILL NO. 1417
Sponsor: REPRESENTATIVE GAYDOS
Printer's No. 2275
Amend Bill, page 1, line 3, by inserting after
"Commonwealth,""
in general powers and duties of the Department of Public
Welfare, providing for tax credit program for emergency
physicians and dentists;
Amend Bill, page 1, lines 8 through 10, by striking out all
of said lines and inserting
Section 1. The act of June 13, 1967 (P.L.31, No.21), known
as the Human Services Code, is amended by adding a section to
read:
Section 217. Tax Credit Program for Emergency Physicians and
Dentists.--(a) The department, in collaboration with the
Department of Revenue and the Department of Health, shall
establish a tax credit program for emergency physicians and
dentists.
(b) For the taxable year beginning after December 31, 2023,
and each taxable year thereafter, a person that practices as an
emergency physician or a dentist may apply to the Department of
Revenue for a credit against the taxes imposed under Article III
or IV of the act of March 4, 1971 (P.L.6, No.2), known as the
"Tax Reform Code of 1971."
(c) A person who claims a credit under this section shall
have the following duties:
(1) Submit a certification from the Department of Health to
the Department of Revenue that states that the person has
practiced as an emergency physician or dentist in this
Commonwealth during the previous taxable year with a final tax
return filed in accordance with Article III or IV of the "Tax
Reform Code of 1971."
(2) Maintain all documentation of emergency health services
or dental services provided to indigent patients in this
Commonwealth to determine the amount of the credit under
subsection (d) and submit that documentation to the Department
of Revenue upon request.
(3) Provide any other documentation as required by the
Department of Revenue.
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(d) The amount of a tax credit awarded under this section
shall be equal to the amount of uncompensated treatment provided
by the recipient to an indigent patient minus the amount
provided to the indigent patient from the Commonwealth for the
treatment, or five thousand dollars ($5,000), whichever is less.
(e) A tax credit awarded under this section may not exceed
thirty percent of the recipient's tax liability under Article
III or IV of the "Tax Reform Code of 1971" for the taxable year
in which the credit is claimed.
(f) A tax credit awarded under this section:
(1) must be used against tax liability of the recipient for
the taxable year in which the treatment has been provided and
may not be carried back, carried forward or used to obtain a
refund; and
(2) may not be sold or assigned.
(g) The department, in collaboration with the Department of
Revenue and the Department of Health, shall develop written
guidelines for the implementation of this section.
(h) No later than October 1, 2025, and each October 1
thereafter, the department shall submit a report on the tax
credit to the chairperson and minority chairperson of the
Appropriations Committee of the Senate and the chairperson and
minority chairperson of the Appropriations Committee of the
House of Representatives, including information on the number
and amount of tax credits awarded under this section.
Section 2. Section 443.6(g) of the act is amended and the
section is amended by adding a subsection to read:
Amend Bill, page 3, line 10, by striking out "2" and
inserting
3
Amend Bill, page 3, line 12, by striking out "3" and
inserting
4
Amend Bill, page 3, line 18, by striking out "4" and
inserting
5
Amend Bill, page 3, line 19, by striking out "2" and
inserting
3
Amend Bill, page 3, line 20, by striking out "3" and
inserting
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