HB2133--RURALPRIMARYCAREPHYSICIANTAXCREDIT
SPONSOR: Morse
ForalltaxyearsbeginningonorafterJanuary1,2023,aprimary
carephysician,asdefinedinthebill,thatpracticesandresides
inacountyinMissouriwithfewerthan35,000inhabitantswillbe
allowedtoclaimataxcreditagainstthetaxpayer'sstatetax
liabilityinanamountequalto$15,000.
Innoeventwillthetotalamountofataxcreditauthorizedunder
thisbillexceedataxpayer'sincometaxliabilityforthetaxyear
forwhichsuchcreditisclaimed. Notaxcreditclaimedunderthis
sectionshallbecarriedforwardtoanysubsequenttaxyear.The
taxcreditwillnotbeassigned,transferred,sold,orconveyed.
Thisbillwillautomaticallysunsetsixyearsaftertheeffective
date.
ThisbillissimilartoHB906(2021).