Bills › 89th General Assembly
Exempting from the individual income tax the value of charity medical care provided by a physician to certain patients in this state and including applicability provisions
Topics:Health careTaxesIncome taxes
Where it is now
- Done: IntroducedJanuary 21, 2021
- Done: SubcommitteeJanuary 26, 2021
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill exempts from the individual income tax the value of charity medical care provided by a physician to a patient in this state. The bill defines “charity medical care” to mean medical services that are furnished, without reimbursement, to a patient enrolled in either of the following programs: the hawk-i program under Code chapter 514I, or the medical assistance Act (Medicaid) under Code chapter 249A. The bill defines “value of charity medical care” to mean the product of the average hourly wage of a physician based upon a compensation survey by the American medical association or an equivalent organization for the geographic area where the charity medical care occurred, multiplied by the number of charity medical hours donated.
Read the full explanation
The bill applies to tax years beginning on or after January 1, 2022.
Senate subcommittee
Named January 26, 2021. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part