Adds nursing assistant or nurse to types of providers who are eligible for income tax credit allowed to rural medical providers. Provides for refundability of credit allowed to nursing assistant or nurse.
Applies to tax years beginning on or after January 1, 2024.
Takes effect on 91st day following adjournment sine die.

Statutes affected:
Introduced: 315.616, 315.619
A-Engrossed: 315.616, 315.619