The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 171 Original 2017 Regular Session Barrow
Present law provides for an individual income tax that is based on the individual's federal adjusted
gross income.
Proposed law provides for an individual income tax credit to physicians for a percentage of the cost
of providing unreimbursed medical care to indigent patients.
Proposed law provides that the credit shall be available beginning in the 2019 tax year and will
increase from 15% by five percent every two years until it reaches its maximum rate of 50% in 2033.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:297.14)