HLS 19RS-436 ORIGINAL
2019 Regular Session
HOUSE BILL NO. 280
BY REPRESENTATIVE MCFARLAND AND SENATOR LONG
TAX CREDITS: Authorizes an income tax credit for certain primary care physician
assistants
1 AN ACT
2To amend and reenact R.S. 47:297(H)(2)(a), (d), and (e) and (3) and to enact R.S. 47:297
3 (H)(2)(f); relative to the individual income tax; to authorize an income tax credit for
4 certain physician assistants; to provide for the amount of the credit; to provide for
5 certain requirements; to provide for an effective date; and to provide for related
6 matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:297(H)(2)(a), (d), and (e) and (H)(3) are hereby amended and
9reenacted and R.S. 47:297 (H)(2)(f) is hereby enacted to read as follows:
10 ยง297. Reduction to tax due
11 * * *
12 H.
13 * * *
14 (2) The taxpayer shall:
15 (a) Be a certified medical primary care health professional who is a
16 physician possessing an unrestricted license from this state to practice medicine, a
17 dentist licensed by this state to practice dentistry, or a primary care nurse practitioner
18 who is licensed by this state, or a primary care physician assistant licensed by this
19 state.
20 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-436 ORIGINAL
HB NO. 280
1 (d) If a physician assistant, establishes and maintains, after July 1, 2019, the
2 primary office of his practice within an area as defined in rules promulgated by the
3 Louisiana Department of Health as a primary care high-needs geographic health
4 professional shortage area (HPSA), as designated by the U.S. Department of Health
5 and Human Services' Health Resources and Services Administration's Bureau of
6 Health Workforce, Division of Policy and Shortage Designation (DPSD), as per
7 Section 332 of the Public Health Service Act and a rural area as defined in rules
8 promulgated by the Louisiana Department of Health.
9 (d)(e) Agree to practice under the conditions set forth herein for a period of
10 not less than three years. The tax reduction provided herein shall continue to be
11 available for two additional years if the remaining conditions of this Subsection
12 continue to be met.
13 (e)(f) Accept Medicaid and Medicare payments for services rendered.
14 (3) The provisions of this Subsection shall be available to a physician,
15 primary care nurse practitioner, or dentist, or primary care physician assistant for
16 only one relocation and only for a maximum of five years. In the event that the
17 physician, primary care nurse practitioner, or dentist, or primary care physician
18 assistant ceases to comply with these provisions within the three-year period, all
19 taxes reduced hereunder shall be subject to recapture pursuant to rules promulgated
20 by the department.
21 * * *
22 Section 2. This Act shall become effective on January 1, 2020.
23
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-436 ORIGINAL
HB NO. 280
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 280 Original 2019 Regular Session McFarland
Abstract: Authorizes an income tax credit equal to the lesser of the taxpayer's tax liability
or $3,600 for a maximum of five years for physician assistants who practice in rural
areas.
Present law authorizes an income tax credit in an amount equal to the lesser of the taxpayer's
tax liability or $3,600 per taxable year for a licensed medical physician or primary care nurse
practitioner who has their primary office in a rural area which is designated as a health
professional shortage area (HPSA) by the U.S. Dept. of Health and Human Services. Further
requires primary care health professionals to practice for not less than three years and accept
Medicaid and Medicare payments for services. The tax credit is available for only one
relocation and only for a maximum of five years.
Present law limits the total amount of credits granted by the Dept. of Revenue (DOR) in a
calendar year to $1.5 million. Further prohibits DOR from certifying applications for the
credit on or after Jan. 1, 2021.
Proposed law retains present law but adds licensed primary care physician assistants who
establish a primary office of their practice within a primary care high-needs geographic
HPSA to the list of primary care health professionals eligible for the credit.
Effective Jan. 1, 2020.
(Amends R.S. 47:297(H)(2)(a), (d), and (e) and (H)(3); Adds R.S. 47:297(H)(2)(f))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.