RÉSUMÉ DIGEST
ACT 338 (SB 59) 2019 Regular Session Long
Prior law allowed 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.
Prior law provided that primary care high needs geographic health professional shortage
areas are designated by the U.S. Dept. of Health and Human Services.
Prior law required that a "rural area" be defined in rules promulgated by the La. Department
of Health.
New law retains prior law but adds primary care physician assistants and optometrists
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))