Arkansas 2023 Regular Session

Arkansas House Bill HB1421

Introduced
2/14/23  
Refer
2/14/23  

Caption

To Create An Income Tax Credit For Contributions To Certain Rural Hospital Organizations; And To Create The Helping Enhance Access To Rural Treatment (heart) Act.

Impact

The bill introduces a structured credit system wherein individuals and corporations can receive tax credits for their contributions to rural hospital organizations. Specifically, the total amount of credits allowed under this provision will not exceed $75 million in a taxable year, with delineated limits on contributions to individual rural hospitals. This structured financial mechanism not only aims to bolster the fiscal health of rural hospitals but also positions the state to play a proactive role in maintaining healthcare accessibility for lower-income populations through targeted funding.

Summary

House Bill 1421, known as the Helping Enhance Access to Rural Treatment (HEART) Act, aims to establish an income tax credit for taxpayers who contribute to certain rural hospital organizations. This legislation primarily targets philanthropic contributions to rural hospitals, which often face significant financial constraints. By offering a tax incentive, the bill encourages individual and corporate donations that can directly support healthcare services in rural areas, ultimately aiming to enhance access to quality medical care in underserved regions.

Contention

While the bill is well-received by proponents who view it as a necessary measure to support rural healthcare, there are concerns about the long-term sustainability of such funding mechanisms. Critics argue that reliance on voluntary donations may not equate to stable funding patterns for essential healthcare services. Furthermore, there may be apprehensions regarding the effectiveness of tax credits as a substitute for direct state healthcare investments, raising questions about potential inequities in healthcare service provision between urban and rural areas.

Companion Bills

No companion bills found.

Similar Bills

AR HB1674

To Create An Income Tax Credit For Contributions To Certain Rural Hospital Organizations; And To Create The Helping Enhance Access To Rural Treatment (heart) Act.

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