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Missouri House Bill HB2133

Missouri 2022 Regular Session

Missouri House Bill HB2133 Compare Versions

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11 SECONDREGULARSESSION
2-HOUSECOMMITTEESUBSTITUTEFOR
32 HOUSEBILLNO.2133
43 101STGENERALASSEMBLY
5-3968H.02C DANARADEMANMILLER,ChiefClerk
4+INTRODUCEDBYREPRESENTATIVEMORSE.
5+3968H.01I DANARADEMANMILLER,ChiefClerk
66 ANACT
7-Torepealsections191.500,191.515,191.520,191.525,335.230,and335.257,RSMo,andto
8-enactinlieuthereofsevennewsectionsrelatingtofinancialincentiveprogramsfor
9-healthcareprofessionalsincertainareas.
7+Toamendchapter135,RSMo,byaddingtheretoonenewsectionrelatingtoaruralprimary
8+carephysiciantaxcredit.
109 BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
11-SectionA.Sections191.500,191.515,191.520,191.525,335.230,and335.257,
12-2RSMo,arerepealedandsevennewsectionsenactedinlieuthereof,tobeknownassections
13-3135.1140,191.500,191.515,191.520,191.525,335.230,and335.257,toreadasfollows:
10+SectionA.Chapter135,RSMo,isamendedbyaddingtheretoonenewsection,tobe
11+2knownassection135.1140,toreadasfollows:
1412 135.1140.1.Asusedinthissection,thefollowingtermsmean:
15-2 (1)"Dentist",anypersoncurrentlylicensedtopracticedentistryunderchapter
16-3332;
17-4 (2)"Primarycarephysician",aphysicianlicensedandregisteredunderchapter
18-5334engagedingeneralorfamilypractice;
19-6 (3)"Qualifiedamount",foranyqualifiedtaxpayerinagiventaxyear,fifteen
20-7thousanddollars;
21-8 (4)"Qualifiedtaxpayer",anyindividualsubjecttothestateincometaximposed
22-9underchapter143,excludingthewithholdingtaximposedundersections143.191to
23-10143.265,whoisaprimarycarephysicianordentistthatpracticesandresidesinarural
24-11county;
25-12 (5)"Ruralcounty",acountyinMissouriwithfewerthantwenty-fivethousand
26-13inhabitants;
27-14 (6)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,
28-15excludingwithholdingtaximposedundersections143.191to143.265.
13+2 (1)"Primarycarephysician",aphysicianlicensedandregisteredunderchapter
14+3334engagedingeneralorfamilypractice;
15+4 (2)"Qualifiedamount",foranyqualifiedtaxpayerinagiventaxyear,fifteen
16+5thousanddollars;
17+6 (3)"Qualifiedtaxpayer",anyindividualsubjecttothestateincometaximposed
18+7underchapter143,excludingthewithholdingtaximposedundersections143.191to
19+8143.265,whoisaprimarycarephysicianthatpracticesandresidesinaruralcounty;
20+9 (4)"Ruralcounty",acountyinMissouriwithfewerthanthirty-fivethousand
21+10inhabitants;
22+11 (5)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,
23+12excludingwithholdingtaximposedundersections143.191to143.265.
24+13 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aqualifiedtaxpayer
25+14shallbeallowedtoclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinan
26+15amountequaltothetaxpayer'squalifiedamount.
27+16 3.Innoeventshallthetotalamountofataxcreditauthorizedunderthissection
28+17exceedataxpayer'sincometaxliabilityforthetaxyearforwhichsuchcreditisclaimed.
2929 EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
30-intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aqualifiedtaxpayer
31-17shallbeallowedtoclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinan
32-18amountequaltothetaxpayer'squalifiedamount.
33-19 3.Thecumulativeamountoftaxcreditsallowedtoalltaxpayersunderthis
34-20sectionshallnotexceedthreemilliondollarspertaxyear.Iftheamountoftaxcredits
35-21claimedinataxyearunderthissectionexceedsthreemilliondollars,taxcreditsshallbe
36-22apportionedamongalleligibletaxpayers.
37-23 4.Notaxcreditclaimedunderthissectionshallbeassigned,transferred,sold,or
38-24otherwiseconveyed.Iftheamountofthetaxcreditexceedsthetaxpayer'sstatetax
39-25liability,thedifferenceshallnotberefundablebutmaybecarriedforwardtoanyofthe
40-26fivesubsequenttaxyears.
41-27 5.Thedepartmentofrevenueshallpromulgateallnecessaryrulesand
42-28regulationsfortheadministrationofthissectionincluding,butnotlimitedto,rules
43-29relatingtotheverificationofataxpayer'squalifiedamount.Anyruleorportionofa
44-30rule,asthattermisdefinedinsection536.010,thatiscreatedundertheauthority
45-31delegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandissubjectto
46-32alloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissectionand
47-33chapter536arenonseverable,andifanyofthepowersvestedwiththegeneralassembly
48-34pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul
49-35arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority
50-36andanyruleproposedoradoptedafterAugust28,2022,shallbeinvalidandvoid.
51-37 6.Undersection23.253oftheMissourisunsetact:
52-38 (1)Theprovisionsofthissectionshallautomaticallysunsetsixyearsafterthe
53-39effectivedateofthissectionunlessreauthorizedbyanactofthegeneralassembly;and
54-40 (2)Ifsuchprovisionsofthissectionarereauthorized,suchprovisionsshall
55-41automaticallysunsettwelveyearsaftertheeffectivedateoftheirreauthorization;and
56-42 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear
57-43immediatelyfollowingthecalendaryearinwhichtheprovisionsofthissectionare
58-44sunset.
59-191.500.Asusedinsections191.500to191.550,unlessthecontextclearlyindicates
60-2otherwise,thefollowingtermsmean:
61-3 (1)"Areaofdefinedneed",acommunityorsectionofanurbanareaofthisstate
62-4whichiscertifiedbythedepartmentofhealthandseniorservicesasbeinginneedofthe
63-5servicesofaphysiciantoimprovethepatient-doctorratiointhearea,tocontribute
64-6professionalphysicianservicestoanareaofeconomicimpact,ortocontributeprofessional
65-7physicianservicestoanareasufferingfromtheeffectsofanaturaldisaster;
66-8 (2)"Department",thedepartmentofhealthandseniorservices;
67-HCSHB2133 2 9 (3)"Eligiblestudent",afull-timestudentacceptedandenrolledinaformalcourseof
68-10instructionataparticipatingschoolleadingtoadegreeofdoctorofmedicineordoctorof
69-11osteopathy[ataparticipatingschool], includinganysuchdegreeintheareaofpsychiatry;
70-12adegreeofdoctorofdentalsurgery;adegreeofdoctorofdentalmedicine;ora
71-13bachelorofsciencedegreeindentalhygiene;
72-14 (4)"Financialassistance",anamountofmoneypaidbythestateofMissouritoa
73-15qualifiedapplicantpursuanttosections191.500to191.550;
74-16 (5)"Participatingschool"[,]:
75-17 (a)Aninstitutionofhigherlearningwithinthisstatewhichgrants:
76-18 a.Thedegreesofdoctorofmedicineordoctorofosteopathy,andwhichisaccredited
77-19intheappropriatedegreeprogrambytheAmericanMedicalAssociation[or],theAmerican
78-20OsteopathicAssociation, ortheAmericanPsychiatricAssociation; or
79-21 b.Thedegreeofdoctorofdentalsurgery,thedegreeofdoctorofdental
80-22medicine,orthebachelorofsciencedegreeindentalhygiene,andwhichisaccreditedin
81-23theappropriatedegreeprogrambytheAmericanDentalAssociation;and
82-24 (b)Applicableresidencyprogramsforeachdegreetypeanddiscipline;
83-25 (6)"Primarycare"[,]:
84-26 (a)Generalorfamilypractice,internalmedicine,pediatric, psychiatric,orobstetric
85-27andgynecologicalcareasprovidedtothegeneralpublicbyphysicianslicensedandregistered
86-28pursuanttochapter334;and
87-29 (b)Dentalpracticeasprovidedtothegeneralpublicbydentistsordental
88-30hygienistslicensedunderchapter332;
89-31 (7)"Resident",anynaturalpersonwhohaslivedinthisstateforoneormoreyearsfor
90-32anypurposeotherthantheattendingofaneducationalinstitutionlocatedwithinthisstate;
91-33 (8)"Ruralarea",atownorcommunitywithinthisstatewhichisnotwithina
92-34"standardmetropolitanstatisticalarea",andhasapopulationofsixthousandorfewer
93-35inhabitantsasdeterminedbythelastprecedingfederaldecennialcensusorany
94-36unincorporatedareanotwithinastandardmetropolitanstatisticalarea.
95-191.515.Aneligiblestudentmayapplytothedepartmentforaloanundersections
96-2191.500to191.550onlyif,atthetimeofhisorherapplicationandthroughouttheperiod
97-3duringwhichheorshereceivestheloan,heorsheisaresidentofthisstateandhasbeen
98-4formallyacceptedasastudentinaparticipatingschoolinacourseofstudyleadingtothe
99-5degreeofdoctorofmedicine[or],doctorofosteopathy,[andisaresidentofthisstate]doctor
100-6ofdentalsurgery,ordoctorofdentalmedicineortothebachelorofsciencedegreein
101-7dentalhygiene.
102-191.520.Noloantoanyeligiblestudentshallexceed[seventhousandfivehundred]
103-2twenty-fivethousanddollarsforeachacademicyear,whichshallrunfromAugustfirstof
104-HCSHB2133 3 3anyyearthroughJulythirty-firstofthefollowingyear.Allloansshallbemadefromfunds
105-4appropriatedtothemedicalschoolloanandloanrepaymentprogramfundcreatedbysection
106-5191.600,bythegeneralassembly.
107-191.525.Nomorethantwenty-fiveloansshallbemadetoeligiblestudentsduringthe
108-2firstacademicyearthisprogramisineffect.Twenty-fivenewloansmaybemadeforthenext
109-3threeacademicyearsuntilatotalofonehundredloansareavailable.Atleastone-halfofthe
110-4loansshallbemadetostudentsfromruralareasasdefinedinsection191.500.Aneligible
111-5studentmayreceiveloansforeachacademicyearheorsheispursuingacourseofstudy
112-6directlyleadingtoadegreeofdoctorofmedicine[or],doctorofosteopathy, doctorofdental
113-7surgery,ordoctorofdentalmedicineortoabachelorofsciencedegreeindental
114-8hygiene.
115-335.230.Financialassistancetoanyqualifiedapplicantshallnotexceed[five] ten
116-2thousanddollarsforeachacademicyearforaprofessionalnursingprogramandshallnot
117-3exceed[twothousandfivehundred] fivethousanddollarsforeachacademicyearfora
118-4practicalnursingprogram.Allfinancialassistanceshallbemadefromfundscreditedtothe
119-5professionalandpracticalnursingstudentloanandnurseloanrepaymentfund.Aqualified
120-6applicantmayreceivefinancialassistanceforeachacademicyearheorsheremainsastudent
121-7ingoodstandingataparticipatingschool.
122-335.257.Successfulapplicantsforwhomloanpaymentsaremadeunderthe
123-2provisionsofsections335.245to335.259shallverifytothedepartmenttwiceeachyear[, in
124-3JuneandinDecember,]inthemannerprescribedbythedepartmentthatqualified
125-4employmentinthisstateisbeingmaintained.
30+intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18Notaxcreditclaimedunderthissectionshallbecarriedforwardtoanysubsequenttax
31+19year.
32+20 4.Notaxcreditclaimedunderthissectionshallbeassigned,transferred,sold,or
33+21otherwiseconveyed.
34+22 5.Thedepartmentofrevenueshallpromulgateallnecessaryrulesand
35+23regulationsfortheadministrationofthissectionincluding,butnotlimitedto,rules
36+24relatingtotheverificationofataxpayer'squalifiedamount.Anyruleorportionofa
37+25rule,asthattermisdefinedinsection536.010,thatiscreatedundertheauthority
38+26delegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandissubjectto
39+27alloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissectionand
40+28chapter536arenonseverable,andifanyofthepowersvestedwiththegeneralassembly
41+29pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul
42+30arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority
43+31andanyruleproposedoradoptedafterAugust28,2022,shallbeinvalidandvoid.
44+32 6.Undersection23.253oftheMissourisunsetact:
45+33 (1)Theprovisionsofthissectionshallautomaticallysunsetsixyearsafterthe
46+34effectivedateofthissectionunlessreauthorizedbyanactofthegeneralassembly;and
47+35 (2)Ifsuchprovisionsofthisarereauthorized,suchprovisionsshall
48+36automaticallysunsettwelveyearsaftertheeffectivedateoftheirreauthorization;and
49+37 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear
50+38immediatelyfollowingthecalendaryearinwhichtheprovisionsofthissectionare
51+39sunset.
12652 âś”
127-HCSHB2133 4
53+HB2133 2