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 Reengrossed 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. Present law authorize the Dept. of Health
to define "rural area". 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.
Proposed law retains present law but changes the department responsible for defining "rural area"
from the La. Dept. of Health to the Dept. of Revenue.
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
and maintain 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 upon signature of governor or lapse of time for gubernatorial action and applicable to tax
periods beginning on or after Jan. 1, 2020.
(Amends R.S. 47:297(H)(2)(a), (b)(ii), (c), (d), and (e) and (3); Adds R.S. 47:297(H)(2)(f))
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Change the department responsible for defining "rural area" from the Dept. of Health to
the Dept. of Revenue.
2. Add effective date of upon signature of governor or lapse of time for gubernatorial
action. 3. Clarify that proposed law is applicable to tax periods beginning on or after Jan. 1, 2020.