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 Engrossed 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 (3); Adds R.S. 47:297(H)(2)(f))