2019 Regular Session ENROLLED
SENATE BILL NO. 59
BY SENATOR LONG
1 AN ACT
2 To amend and reenact R.S. 47:297(H)(2)(a) and (b) and (3), relative to individual income
3 tax; to provide for an income tax credit for physician assistants and optometrists; to
4 provide for an effective date and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:297(H)(2)(a) and (b) and (3) are hereby amended and reenacted
7 to read as follows:
8 ยง297. Reduction to tax due
9 * * *
10 H.(1) * * *
11 (2) The taxpayer shall:
12 (a) Be a certified medical primary care health professional who is a physician
13 possessing an unrestricted license from this state to practice medicine, a primary
14 care physician assistant licensed by this state, a dentist licensed by this state to
15 practice dentistry, an optometrist who is licensed by this state, or a primary care
16 nurse practitioner who is licensed by this state.
17 (b) If a medical physician or nurse practitioner, establish and maintain, after
18 July 1, 1991, or, if a physician assistant or optometrist, establish and maintain
19 after July 1, 2019, the primary office of his practice within an area which that is
20 both:
21 (i) A primary care high needs geographic health professional shortage area
22 (HPSA) as designated by the U.S. Department of Health and Human Services' Health
23 Resources and Services Administration's Bureau of Health Workforce, Division of
24 Policy and Shortage Designation (DPSD) as per Section 332 of the Public Health
25 Service Act.
ACT No. 338
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 59 ENROLLED
1 (ii) A rural area as defined in rules promulgated by the Louisiana Department
2 of Health.
3 * * *
4 (3) The provisions of this Subsection shall be available to a physician,
5 primary care nurse practitioner, primary care physician assistant, optometrist, or
6 dentist for only one relocation and only for a maximum of five years. In the event
7 that the physician, primary care nurse practitioner, primary care physician
8 assistant, optometrist, or dentist ceases to comply with these provisions within the
9 three-year period, all taxes reduced hereunder shall be subject to recapture pursuant
10 to rules promulgated by the department.
11 * * *
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.