The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by James Benton.
DIGEST
SB 59 Reengrossed 2019 Regular Session Long
Present law allows a credit against individual income tax for physicians, dentists, and primary care
nurse practitioners who establish and maintain their primary office in a primary care high needs
geographic health professional shortage area that is in a rural area.
Present law provides that primary care high needs geographic health professional shortage areas are
designated by the U.S. Dept. of Health and Human Services.
Present law provides that "rural area" shall be defined in rules promulgated by the Dept. of Health.
Proposed law retains present law but adds primary care physician assistants licensed by the state to
the group of medical professional eligible to receive the individual income tax credit.
Effective August 1, 2019.
(Amends R.S. 47:297(H)(2)(a) and (b) and (3))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Makes technical corrections.
Senate Floor Amendments to engrossed bill
1. Makes legislative bureau technical corrections.