| 1 | 1 | | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 1431Introduced by Assembly Member TangipaFebruary 21, 2025 An act to add and repeal Section 17058.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 1431, as introduced, Tangipa. Personal income taxes: credit: medical services: rural areas.The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2032, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the qualified income earned by the qualified taxpayer for medical services performed in a rural area in the state, not to exceed $5,000 per taxable year, as specified.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 17058.5 is added to the Revenue and Taxation Code, to read:17058.5. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2032, there shall be allowed to a qualified taxpayer a credit against the net tax, as defined in Section 17039, in an amount equal to the taxpayers qualified income, not to exceed five thousand dollars ($5,000) per taxable year.(b) For purposes of this section, the following definitions apply:(1) Qualified income means moneys paid by an employer to a qualified taxpayer for medical services performed in a rural area in the state by the qualified taxpayer and authorized under the qualified taxpayers license.(2) Qualified taxpayer means an individual licensed in the state as any of the following:(A) A dental hygienist licensed pursuant to Article 9 (commencing with Section 1900) of Chapter 4 of Division 2 of the Business and Professions Code.(B) A certified nurse-midwife licensed pursuant to Article 2.5 (commencing with Section 2746) of Chapter 6 of Division 2 of the Business and Professions Code.(C) A chiropractor licensed pursuant to Chapter 2 (commencing with Section 1000) of Division 2 of the Business and Professions Code.(D) A dentist, including a dentist that performs oral and maxillofacial surgery, licensed pursuant to Chapter 4 (commencing with Section 1600) of Division 2 of the Business and Professions Code.(E) A doctor of podiatric medicine licensed pursuant to Article 22 (commencing with Section 2460) of Chapter 5 of Division 2 of the Business and Professions Code.(F) An optometrist licensed pursuant to Chapter 7 (commencing with Section 3000) of Division 2 of the Business and Professions Code.(G) An osteopathic physician and surgeon licensed pursuant to Article 4.5 (commencing with Section 2099.5) of Chapter 5 of Division 2 of the Business and Professions Code.(H) A physical therapist licensed pursuant to Chapter 5.7 (commencing with Section 2600) of Division 2 of the Business and Professions Code.(I) A physician and surgeon pursuant to Chapter 5 (commencing with Section 2000) of Division 2 of the Business and Professions Code.(J) A physician assistant licensed pursuant to Chapter 7.7 (commencing with Section 3500) of Division 2 of the Business and Professions Code.(K) A psychologist licensed pursuant to Chapter 6.6 (commencing with Section 2900) of Division 2 of the Business and Professions Code.(L) A registered nurse or nurse practitioner licensed pursuant to Chapter 6 (commencing with Section 2700) of Division 2 of the Business and Professions Code.(M) A speech-language pathologist or audiologist licensed pursuant to Chapter 5.3 (commencing with Section 2530) of Division 2 of the Business and Professions Code. (3) Rural area has the same meaning as in Section 50199.21 of the Health and Safety Code.(c) Any deduction or credit otherwise allowed under this part for any amount of qualified income upon which the credit is based shall be reduced by the amount of the credit allowed under this section. (d) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following year, and for the seven succeeding years if necessary, until the credit has been exhausted.(e) A qualified taxpayer shall report to the Franchise Tax Board, at the boards request and in the form and manner specified by the board, any information regarding the credit allowed under this section deemed necessary by the Franchise Tax Board for administration of this section.(f) For the purposes of complying with Section 41, the Legislature finds and declares that the purpose of this credit is to encourage urban medical providers to offer care in underserved rural areas, which would improve access to essential health care services.(g) This section shall remain in effect only until December 1, 2032, and as of that date is repealed.This section shall remain in effect only until December 1, 2032, and as of that date is repealed. SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 1431Introduced by Assembly Member TangipaFebruary 21, 2025 An act to add and repeal Section 17058.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 1431, as introduced, Tangipa. Personal income taxes: credit: medical services: rural areas.The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2032, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the qualified income earned by the qualified taxpayer for medical services performed in a rural area in the state, not to exceed $5,000 per taxable year, as specified.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | |
|---|
| 8 | 8 | | |
|---|
| 9 | 9 | | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION |
|---|
| 10 | 10 | | |
|---|
| 11 | 11 | | Assembly Bill |
|---|
| 12 | 12 | | |
|---|
| 13 | 13 | | No. 1431 |
|---|
| 14 | 14 | | |
|---|
| 15 | 15 | | Introduced by Assembly Member TangipaFebruary 21, 2025 |
|---|
| 16 | 16 | | |
|---|
| 17 | 17 | | Introduced by Assembly Member Tangipa |
|---|
| 18 | 18 | | February 21, 2025 |
|---|
| 19 | 19 | | |
|---|
| 20 | 20 | | An act to add and repeal Section 17058.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. |
|---|
| 21 | 21 | | |
|---|
| 22 | 22 | | LEGISLATIVE COUNSEL'S DIGEST |
|---|
| 23 | 23 | | |
|---|
| 24 | 24 | | ## LEGISLATIVE COUNSEL'S DIGEST |
|---|
| 25 | 25 | | |
|---|
| 26 | 26 | | AB 1431, as introduced, Tangipa. Personal income taxes: credit: medical services: rural areas. |
|---|
| 27 | 27 | | |
|---|
| 28 | 28 | | The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2032, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the qualified income earned by the qualified taxpayer for medical services performed in a rural area in the state, not to exceed $5,000 per taxable year, as specified.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy. |
|---|
| 29 | 29 | | |
|---|
| 30 | 30 | | The Personal Income Tax Law allows various credits against the taxes imposed by that law. |
|---|
| 31 | 31 | | |
|---|
| 32 | 32 | | This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2032, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the qualified income earned by the qualified taxpayer for medical services performed in a rural area in the state, not to exceed $5,000 per taxable year, as specified. |
|---|
| 33 | 33 | | |
|---|
| 34 | 34 | | Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. |
|---|
| 35 | 35 | | |
|---|
| 36 | 36 | | This bill would include additional information required for any bill authorizing a new tax expenditure. |
|---|
| 37 | 37 | | |
|---|
| 38 | 38 | | This bill would take effect immediately as a tax levy. |
|---|
| 39 | 39 | | |
|---|
| 40 | 40 | | ## Digest Key |
|---|
| 41 | 41 | | |
|---|
| 42 | 42 | | ## Bill Text |
|---|
| 43 | 43 | | |
|---|
| 44 | 44 | | The people of the State of California do enact as follows:SECTION 1. Section 17058.5 is added to the Revenue and Taxation Code, to read:17058.5. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2032, there shall be allowed to a qualified taxpayer a credit against the net tax, as defined in Section 17039, in an amount equal to the taxpayers qualified income, not to exceed five thousand dollars ($5,000) per taxable year.(b) For purposes of this section, the following definitions apply:(1) Qualified income means moneys paid by an employer to a qualified taxpayer for medical services performed in a rural area in the state by the qualified taxpayer and authorized under the qualified taxpayers license.(2) Qualified taxpayer means an individual licensed in the state as any of the following:(A) A dental hygienist licensed pursuant to Article 9 (commencing with Section 1900) of Chapter 4 of Division 2 of the Business and Professions Code.(B) A certified nurse-midwife licensed pursuant to Article 2.5 (commencing with Section 2746) of Chapter 6 of Division 2 of the Business and Professions Code.(C) A chiropractor licensed pursuant to Chapter 2 (commencing with Section 1000) of Division 2 of the Business and Professions Code.(D) A dentist, including a dentist that performs oral and maxillofacial surgery, licensed pursuant to Chapter 4 (commencing with Section 1600) of Division 2 of the Business and Professions Code.(E) A doctor of podiatric medicine licensed pursuant to Article 22 (commencing with Section 2460) of Chapter 5 of Division 2 of the Business and Professions Code.(F) An optometrist licensed pursuant to Chapter 7 (commencing with Section 3000) of Division 2 of the Business and Professions Code.(G) An osteopathic physician and surgeon licensed pursuant to Article 4.5 (commencing with Section 2099.5) of Chapter 5 of Division 2 of the Business and Professions Code.(H) A physical therapist licensed pursuant to Chapter 5.7 (commencing with Section 2600) of Division 2 of the Business and Professions Code.(I) A physician and surgeon pursuant to Chapter 5 (commencing with Section 2000) of Division 2 of the Business and Professions Code.(J) A physician assistant licensed pursuant to Chapter 7.7 (commencing with Section 3500) of Division 2 of the Business and Professions Code.(K) A psychologist licensed pursuant to Chapter 6.6 (commencing with Section 2900) of Division 2 of the Business and Professions Code.(L) A registered nurse or nurse practitioner licensed pursuant to Chapter 6 (commencing with Section 2700) of Division 2 of the Business and Professions Code.(M) A speech-language pathologist or audiologist licensed pursuant to Chapter 5.3 (commencing with Section 2530) of Division 2 of the Business and Professions Code. (3) Rural area has the same meaning as in Section 50199.21 of the Health and Safety Code.(c) Any deduction or credit otherwise allowed under this part for any amount of qualified income upon which the credit is based shall be reduced by the amount of the credit allowed under this section. (d) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following year, and for the seven succeeding years if necessary, until the credit has been exhausted.(e) A qualified taxpayer shall report to the Franchise Tax Board, at the boards request and in the form and manner specified by the board, any information regarding the credit allowed under this section deemed necessary by the Franchise Tax Board for administration of this section.(f) For the purposes of complying with Section 41, the Legislature finds and declares that the purpose of this credit is to encourage urban medical providers to offer care in underserved rural areas, which would improve access to essential health care services.(g) This section shall remain in effect only until December 1, 2032, and as of that date is repealed.This section shall remain in effect only until December 1, 2032, and as of that date is repealed. SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
|---|
| 45 | 45 | | |
|---|
| 46 | 46 | | The people of the State of California do enact as follows: |
|---|
| 47 | 47 | | |
|---|
| 48 | 48 | | ## The people of the State of California do enact as follows: |
|---|
| 49 | 49 | | |
|---|
| 50 | 50 | | SECTION 1. Section 17058.5 is added to the Revenue and Taxation Code, to read:17058.5. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2032, there shall be allowed to a qualified taxpayer a credit against the net tax, as defined in Section 17039, in an amount equal to the taxpayers qualified income, not to exceed five thousand dollars ($5,000) per taxable year.(b) For purposes of this section, the following definitions apply:(1) Qualified income means moneys paid by an employer to a qualified taxpayer for medical services performed in a rural area in the state by the qualified taxpayer and authorized under the qualified taxpayers license.(2) Qualified taxpayer means an individual licensed in the state as any of the following:(A) A dental hygienist licensed pursuant to Article 9 (commencing with Section 1900) of Chapter 4 of Division 2 of the Business and Professions Code.(B) A certified nurse-midwife licensed pursuant to Article 2.5 (commencing with Section 2746) of Chapter 6 of Division 2 of the Business and Professions Code.(C) A chiropractor licensed pursuant to Chapter 2 (commencing with Section 1000) of Division 2 of the Business and Professions Code.(D) A dentist, including a dentist that performs oral and maxillofacial surgery, licensed pursuant to Chapter 4 (commencing with Section 1600) of Division 2 of the Business and Professions Code.(E) A doctor of podiatric medicine licensed pursuant to Article 22 (commencing with Section 2460) of Chapter 5 of Division 2 of the Business and Professions Code.(F) An optometrist licensed pursuant to Chapter 7 (commencing with Section 3000) of Division 2 of the Business and Professions Code.(G) An osteopathic physician and surgeon licensed pursuant to Article 4.5 (commencing with Section 2099.5) of Chapter 5 of Division 2 of the Business and Professions Code.(H) A physical therapist licensed pursuant to Chapter 5.7 (commencing with Section 2600) of Division 2 of the Business and Professions Code.(I) A physician and surgeon pursuant to Chapter 5 (commencing with Section 2000) of Division 2 of the Business and Professions Code.(J) A physician assistant licensed pursuant to Chapter 7.7 (commencing with Section 3500) of Division 2 of the Business and Professions Code.(K) A psychologist licensed pursuant to Chapter 6.6 (commencing with Section 2900) of Division 2 of the Business and Professions Code.(L) A registered nurse or nurse practitioner licensed pursuant to Chapter 6 (commencing with Section 2700) of Division 2 of the Business and Professions Code.(M) A speech-language pathologist or audiologist licensed pursuant to Chapter 5.3 (commencing with Section 2530) of Division 2 of the Business and Professions Code. (3) Rural area has the same meaning as in Section 50199.21 of the Health and Safety Code.(c) Any deduction or credit otherwise allowed under this part for any amount of qualified income upon which the credit is based shall be reduced by the amount of the credit allowed under this section. (d) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following year, and for the seven succeeding years if necessary, until the credit has been exhausted.(e) A qualified taxpayer shall report to the Franchise Tax Board, at the boards request and in the form and manner specified by the board, any information regarding the credit allowed under this section deemed necessary by the Franchise Tax Board for administration of this section.(f) For the purposes of complying with Section 41, the Legislature finds and declares that the purpose of this credit is to encourage urban medical providers to offer care in underserved rural areas, which would improve access to essential health care services.(g) This section shall remain in effect only until December 1, 2032, and as of that date is repealed.This section shall remain in effect only until December 1, 2032, and as of that date is repealed. |
|---|
| 51 | 51 | | |
|---|
| 52 | 52 | | SECTION 1. Section 17058.5 is added to the Revenue and Taxation Code, to read: |
|---|
| 53 | 53 | | |
|---|
| 54 | 54 | | ### SECTION 1. |
|---|
| 55 | 55 | | |
|---|
| 56 | 56 | | 17058.5. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2032, there shall be allowed to a qualified taxpayer a credit against the net tax, as defined in Section 17039, in an amount equal to the taxpayers qualified income, not to exceed five thousand dollars ($5,000) per taxable year.(b) For purposes of this section, the following definitions apply:(1) Qualified income means moneys paid by an employer to a qualified taxpayer for medical services performed in a rural area in the state by the qualified taxpayer and authorized under the qualified taxpayers license.(2) Qualified taxpayer means an individual licensed in the state as any of the following:(A) A dental hygienist licensed pursuant to Article 9 (commencing with Section 1900) of Chapter 4 of Division 2 of the Business and Professions Code.(B) A certified nurse-midwife licensed pursuant to Article 2.5 (commencing with Section 2746) of Chapter 6 of Division 2 of the Business and Professions Code.(C) A chiropractor licensed pursuant to Chapter 2 (commencing with Section 1000) of Division 2 of the Business and Professions Code.(D) A dentist, including a dentist that performs oral and maxillofacial surgery, licensed pursuant to Chapter 4 (commencing with Section 1600) of Division 2 of the Business and Professions Code.(E) A doctor of podiatric medicine licensed pursuant to Article 22 (commencing with Section 2460) of Chapter 5 of Division 2 of the Business and Professions Code.(F) An optometrist licensed pursuant to Chapter 7 (commencing with Section 3000) of Division 2 of the Business and Professions Code.(G) An osteopathic physician and surgeon licensed pursuant to Article 4.5 (commencing with Section 2099.5) of Chapter 5 of Division 2 of the Business and Professions Code.(H) A physical therapist licensed pursuant to Chapter 5.7 (commencing with Section 2600) of Division 2 of the Business and Professions Code.(I) A physician and surgeon pursuant to Chapter 5 (commencing with Section 2000) of Division 2 of the Business and Professions Code.(J) A physician assistant licensed pursuant to Chapter 7.7 (commencing with Section 3500) of Division 2 of the Business and Professions Code.(K) A psychologist licensed pursuant to Chapter 6.6 (commencing with Section 2900) of Division 2 of the Business and Professions Code.(L) A registered nurse or nurse practitioner licensed pursuant to Chapter 6 (commencing with Section 2700) of Division 2 of the Business and Professions Code.(M) A speech-language pathologist or audiologist licensed pursuant to Chapter 5.3 (commencing with Section 2530) of Division 2 of the Business and Professions Code. (3) Rural area has the same meaning as in Section 50199.21 of the Health and Safety Code.(c) Any deduction or credit otherwise allowed under this part for any amount of qualified income upon which the credit is based shall be reduced by the amount of the credit allowed under this section. (d) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following year, and for the seven succeeding years if necessary, until the credit has been exhausted.(e) A qualified taxpayer shall report to the Franchise Tax Board, at the boards request and in the form and manner specified by the board, any information regarding the credit allowed under this section deemed necessary by the Franchise Tax Board for administration of this section.(f) For the purposes of complying with Section 41, the Legislature finds and declares that the purpose of this credit is to encourage urban medical providers to offer care in underserved rural areas, which would improve access to essential health care services.(g) This section shall remain in effect only until December 1, 2032, and as of that date is repealed.This section shall remain in effect only until December 1, 2032, and as of that date is repealed. |
|---|
| 57 | 57 | | |
|---|
| 58 | 58 | | 17058.5. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2032, there shall be allowed to a qualified taxpayer a credit against the net tax, as defined in Section 17039, in an amount equal to the taxpayers qualified income, not to exceed five thousand dollars ($5,000) per taxable year.(b) For purposes of this section, the following definitions apply:(1) Qualified income means moneys paid by an employer to a qualified taxpayer for medical services performed in a rural area in the state by the qualified taxpayer and authorized under the qualified taxpayers license.(2) Qualified taxpayer means an individual licensed in the state as any of the following:(A) A dental hygienist licensed pursuant to Article 9 (commencing with Section 1900) of Chapter 4 of Division 2 of the Business and Professions Code.(B) A certified nurse-midwife licensed pursuant to Article 2.5 (commencing with Section 2746) of Chapter 6 of Division 2 of the Business and Professions Code.(C) A chiropractor licensed pursuant to Chapter 2 (commencing with Section 1000) of Division 2 of the Business and Professions Code.(D) A dentist, including a dentist that performs oral and maxillofacial surgery, licensed pursuant to Chapter 4 (commencing with Section 1600) of Division 2 of the Business and Professions Code.(E) A doctor of podiatric medicine licensed pursuant to Article 22 (commencing with Section 2460) of Chapter 5 of Division 2 of the Business and Professions Code.(F) An optometrist licensed pursuant to Chapter 7 (commencing with Section 3000) of Division 2 of the Business and Professions Code.(G) An osteopathic physician and surgeon licensed pursuant to Article 4.5 (commencing with Section 2099.5) of Chapter 5 of Division 2 of the Business and Professions Code.(H) A physical therapist licensed pursuant to Chapter 5.7 (commencing with Section 2600) of Division 2 of the Business and Professions Code.(I) A physician and surgeon pursuant to Chapter 5 (commencing with Section 2000) of Division 2 of the Business and Professions Code.(J) A physician assistant licensed pursuant to Chapter 7.7 (commencing with Section 3500) of Division 2 of the Business and Professions Code.(K) A psychologist licensed pursuant to Chapter 6.6 (commencing with Section 2900) of Division 2 of the Business and Professions Code.(L) A registered nurse or nurse practitioner licensed pursuant to Chapter 6 (commencing with Section 2700) of Division 2 of the Business and Professions Code.(M) A speech-language pathologist or audiologist licensed pursuant to Chapter 5.3 (commencing with Section 2530) of Division 2 of the Business and Professions Code. (3) Rural area has the same meaning as in Section 50199.21 of the Health and Safety Code.(c) Any deduction or credit otherwise allowed under this part for any amount of qualified income upon which the credit is based shall be reduced by the amount of the credit allowed under this section. (d) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following year, and for the seven succeeding years if necessary, until the credit has been exhausted.(e) A qualified taxpayer shall report to the Franchise Tax Board, at the boards request and in the form and manner specified by the board, any information regarding the credit allowed under this section deemed necessary by the Franchise Tax Board for administration of this section.(f) For the purposes of complying with Section 41, the Legislature finds and declares that the purpose of this credit is to encourage urban medical providers to offer care in underserved rural areas, which would improve access to essential health care services.(g) This section shall remain in effect only until December 1, 2032, and as of that date is repealed.This section shall remain in effect only until December 1, 2032, and as of that date is repealed. |
|---|
| 59 | 59 | | |
|---|
| 60 | 60 | | 17058.5. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2032, there shall be allowed to a qualified taxpayer a credit against the net tax, as defined in Section 17039, in an amount equal to the taxpayers qualified income, not to exceed five thousand dollars ($5,000) per taxable year.(b) For purposes of this section, the following definitions apply:(1) Qualified income means moneys paid by an employer to a qualified taxpayer for medical services performed in a rural area in the state by the qualified taxpayer and authorized under the qualified taxpayers license.(2) Qualified taxpayer means an individual licensed in the state as any of the following:(A) A dental hygienist licensed pursuant to Article 9 (commencing with Section 1900) of Chapter 4 of Division 2 of the Business and Professions Code.(B) A certified nurse-midwife licensed pursuant to Article 2.5 (commencing with Section 2746) of Chapter 6 of Division 2 of the Business and Professions Code.(C) A chiropractor licensed pursuant to Chapter 2 (commencing with Section 1000) of Division 2 of the Business and Professions Code.(D) A dentist, including a dentist that performs oral and maxillofacial surgery, licensed pursuant to Chapter 4 (commencing with Section 1600) of Division 2 of the Business and Professions Code.(E) A doctor of podiatric medicine licensed pursuant to Article 22 (commencing with Section 2460) of Chapter 5 of Division 2 of the Business and Professions Code.(F) An optometrist licensed pursuant to Chapter 7 (commencing with Section 3000) of Division 2 of the Business and Professions Code.(G) An osteopathic physician and surgeon licensed pursuant to Article 4.5 (commencing with Section 2099.5) of Chapter 5 of Division 2 of the Business and Professions Code.(H) A physical therapist licensed pursuant to Chapter 5.7 (commencing with Section 2600) of Division 2 of the Business and Professions Code.(I) A physician and surgeon pursuant to Chapter 5 (commencing with Section 2000) of Division 2 of the Business and Professions Code.(J) A physician assistant licensed pursuant to Chapter 7.7 (commencing with Section 3500) of Division 2 of the Business and Professions Code.(K) A psychologist licensed pursuant to Chapter 6.6 (commencing with Section 2900) of Division 2 of the Business and Professions Code.(L) A registered nurse or nurse practitioner licensed pursuant to Chapter 6 (commencing with Section 2700) of Division 2 of the Business and Professions Code.(M) A speech-language pathologist or audiologist licensed pursuant to Chapter 5.3 (commencing with Section 2530) of Division 2 of the Business and Professions Code. (3) Rural area has the same meaning as in Section 50199.21 of the Health and Safety Code.(c) Any deduction or credit otherwise allowed under this part for any amount of qualified income upon which the credit is based shall be reduced by the amount of the credit allowed under this section. (d) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following year, and for the seven succeeding years if necessary, until the credit has been exhausted.(e) A qualified taxpayer shall report to the Franchise Tax Board, at the boards request and in the form and manner specified by the board, any information regarding the credit allowed under this section deemed necessary by the Franchise Tax Board for administration of this section.(f) For the purposes of complying with Section 41, the Legislature finds and declares that the purpose of this credit is to encourage urban medical providers to offer care in underserved rural areas, which would improve access to essential health care services.(g) This section shall remain in effect only until December 1, 2032, and as of that date is repealed.This section shall remain in effect only until December 1, 2032, and as of that date is repealed. |
|---|
| 61 | 61 | | |
|---|
| 62 | 62 | | |
|---|
| 63 | 63 | | |
|---|
| 64 | 64 | | 17058.5. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2032, there shall be allowed to a qualified taxpayer a credit against the net tax, as defined in Section 17039, in an amount equal to the taxpayers qualified income, not to exceed five thousand dollars ($5,000) per taxable year. |
|---|
| 65 | 65 | | |
|---|
| 66 | 66 | | (b) For purposes of this section, the following definitions apply: |
|---|
| 67 | 67 | | |
|---|
| 68 | 68 | | (1) Qualified income means moneys paid by an employer to a qualified taxpayer for medical services performed in a rural area in the state by the qualified taxpayer and authorized under the qualified taxpayers license. |
|---|
| 69 | 69 | | |
|---|
| 70 | 70 | | (2) Qualified taxpayer means an individual licensed in the state as any of the following: |
|---|
| 71 | 71 | | |
|---|
| 72 | 72 | | (A) A dental hygienist licensed pursuant to Article 9 (commencing with Section 1900) of Chapter 4 of Division 2 of the Business and Professions Code. |
|---|
| 73 | 73 | | |
|---|
| 74 | 74 | | (B) A certified nurse-midwife licensed pursuant to Article 2.5 (commencing with Section 2746) of Chapter 6 of Division 2 of the Business and Professions Code. |
|---|
| 75 | 75 | | |
|---|
| 76 | 76 | | (C) A chiropractor licensed pursuant to Chapter 2 (commencing with Section 1000) of Division 2 of the Business and Professions Code. |
|---|
| 77 | 77 | | |
|---|
| 78 | 78 | | (D) A dentist, including a dentist that performs oral and maxillofacial surgery, licensed pursuant to Chapter 4 (commencing with Section 1600) of Division 2 of the Business and Professions Code. |
|---|
| 79 | 79 | | |
|---|
| 80 | 80 | | (E) A doctor of podiatric medicine licensed pursuant to Article 22 (commencing with Section 2460) of Chapter 5 of Division 2 of the Business and Professions Code. |
|---|
| 81 | 81 | | |
|---|
| 82 | 82 | | (F) An optometrist licensed pursuant to Chapter 7 (commencing with Section 3000) of Division 2 of the Business and Professions Code. |
|---|
| 83 | 83 | | |
|---|
| 84 | 84 | | (G) An osteopathic physician and surgeon licensed pursuant to Article 4.5 (commencing with Section 2099.5) of Chapter 5 of Division 2 of the Business and Professions Code. |
|---|
| 85 | 85 | | |
|---|
| 86 | 86 | | (H) A physical therapist licensed pursuant to Chapter 5.7 (commencing with Section 2600) of Division 2 of the Business and Professions Code. |
|---|
| 87 | 87 | | |
|---|
| 88 | 88 | | (I) A physician and surgeon pursuant to Chapter 5 (commencing with Section 2000) of Division 2 of the Business and Professions Code. |
|---|
| 89 | 89 | | |
|---|
| 90 | 90 | | (J) A physician assistant licensed pursuant to Chapter 7.7 (commencing with Section 3500) of Division 2 of the Business and Professions Code. |
|---|
| 91 | 91 | | |
|---|
| 92 | 92 | | (K) A psychologist licensed pursuant to Chapter 6.6 (commencing with Section 2900) of Division 2 of the Business and Professions Code. |
|---|
| 93 | 93 | | |
|---|
| 94 | 94 | | (L) A registered nurse or nurse practitioner licensed pursuant to Chapter 6 (commencing with Section 2700) of Division 2 of the Business and Professions Code. |
|---|
| 95 | 95 | | |
|---|
| 96 | 96 | | (M) A speech-language pathologist or audiologist licensed pursuant to Chapter 5.3 (commencing with Section 2530) of Division 2 of the Business and Professions Code. |
|---|
| 97 | 97 | | |
|---|
| 98 | 98 | | (3) Rural area has the same meaning as in Section 50199.21 of the Health and Safety Code. |
|---|
| 99 | 99 | | |
|---|
| 100 | 100 | | (c) Any deduction or credit otherwise allowed under this part for any amount of qualified income upon which the credit is based shall be reduced by the amount of the credit allowed under this section. |
|---|
| 101 | 101 | | |
|---|
| 102 | 102 | | (d) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following year, and for the seven succeeding years if necessary, until the credit has been exhausted. |
|---|
| 103 | 103 | | |
|---|
| 104 | 104 | | (e) A qualified taxpayer shall report to the Franchise Tax Board, at the boards request and in the form and manner specified by the board, any information regarding the credit allowed under this section deemed necessary by the Franchise Tax Board for administration of this section. |
|---|
| 105 | 105 | | |
|---|
| 106 | 106 | | (f) For the purposes of complying with Section 41, the Legislature finds and declares that the purpose of this credit is to encourage urban medical providers to offer care in underserved rural areas, which would improve access to essential health care services. |
|---|
| 107 | 107 | | |
|---|
| 108 | 108 | | (g) This section shall remain in effect only until December 1, 2032, and as of that date is repealed.This section shall remain in effect only until December 1, 2032, and as of that date is repealed. |
|---|
| 109 | 109 | | |
|---|
| 110 | 110 | | SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
|---|
| 111 | 111 | | |
|---|
| 112 | 112 | | SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
|---|
| 113 | 113 | | |
|---|
| 114 | 114 | | SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
|---|
| 115 | 115 | | |
|---|
| 116 | 116 | | ### SEC. 2. |
|---|