Under existing law, rural physicians qualify for an income tax credit if they meet certain qualifications. Specifically, a physician must have admission privileges to a small or rural hospital and must practice and reside in a community that has a population less than 25,000 residents and has a hospital with an emergency room. This bill would delete the requirement that a physician must reside in a community that has a hospital with an emergency room in order to qualify for the tax credit.

Statutes affected:
Introduced: 40-18-131