•  Summary 
  •  
  •  Actions 
  •  
  •  Committee Votes 
  •  
  •  Floor Votes 
  •  
  •  Memo 
  •  
  •  Text 
  •  
  •  LFIN 
  •  
  •  Chamber Video/Transcript 

A05077 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5077
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 7, 2019
                                       ___________
 
        Introduced by M. of A. RAIA, GOODELL, MONTESANO, LALOR, FINCH, GIGLIO --
          Multi-Sponsored  by  --  M.  of  A. BARCLAY, CROUCH, DiPIETRO, HAWLEY,
          JOHNS, M. G. MILLER, MORINELLO, THIELE -- read once  and  referred  to
          the Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation to establishing the physicians,
          dentists and clinics charity care credit
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. The tax law is amended by adding a new section 44  to  read
     2  as follows:
     3    § 44. Physicians, dentists and clinics charity care credit. (a) Allow-
     4  ance  of credit. A taxpayer subject to tax under article nine-A or twen-
     5  ty-two of this chapter shall be  allowed  a  credit  against  such  tax,
     6  pursuant  to  the  provisions  referenced  in  subdivision  (c)  of this
     7  section. The amount of the credit shall be cost of the care provided  up
     8  to  five percent of the individuals' or practices' net taxable income or
     9  twenty thousand dollars, whichever is the lesser amount.
    10    (b) Definition. The term "clinic" means any clinic located within  New
    11  York  state, including clinics staffed by nurse practitioners and physi-
    12  cian assistants.
    13    (c) Cross-references. For application of the credit  provided  for  in
    14  this section, see the following provisions of this chapter:
    15    (1) Article 9-A: Section 210-B, subdivision 53
    16    (2) Article 22: Section 606, subsections (i) and (jjj)
    17    §  2. Section 210-B of the tax law is amended by adding a new subdivi-
    18  sion 53 to read as follows:
    19    53. Physicians, dentists and clinics charity care credit.  (a)  Allow-
    20  ance  of  credit.  A  taxpayer shall be allowed a credit against the tax
    21  imposed by this article in an  amount  to  be  computed  as  hereinafter
    22  provided,  for  physicians,  dentists  and clinics providing pro bono or
    23  charity care during the taxable year.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07892-01-9

        A. 5077                             2
 
     1    (b) Definition. The term "clinic" means any clinic located within  New
     2  York  state, including clinics staffed by nurse practitioners and physi-
     3  cian assistants.
     4    (c)  Amount  of  credit.  The  amount  of the credit shall be the care
     5  provided up to five percent of the individuals' or practices' net  taxa-
     6  ble income or twenty thousand dollars, whichever is the lesser amount.
     7    §  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
     8  of the tax law is amended by adding a  new  clause  (xliv)  to  read  as
     9  follows:
 
    10  (xliv) Credit for physicians,        Amount of credit
    11  dentists and clinics who             under subdivision
    12  provide pro bono or                  fifty-three of section
    13  charity care to individuals          two hundred ten-B
    14  under subsection (jjj)
    15    §  4. Section 606 of the tax law is amended by adding a new subsection
    16  (jjj) to read as follows:
    17    (jjj) Physicians, dentists and clinics charity care credit. (1) Allow-
    18  ance of credit. A taxpayer shall be allowed a  credit  against  the  tax
    19  imposed  by  this  article  in  an  amount to be computed as provided in
    20  subdivision fifty-three of section two hundred ten-B  of  this  chapter,
    21  for  physicians, dentists and clinics providing pro bono or charity care
    22  during the taxable year.
    23    (2) Definition. The term "clinic" means any clinic located within  New
    24  York  state, including clinics staffed by nurse practitioners and physi-
    25  cian assistants.
    26    (3) Application of credit. If the amount of the credit  allowed  under
    27  this subsection for any taxable year shall exceed the taxpayer's tax for
    28  such  year,  the  excess shall be treated as an overpayment of tax to be
    29  credited or refunded in accordance with the provisions  of  section  six
    30  hundred  eighty-six of this article, provided, however, that no interest
    31  shall be paid thereon.
    32    § 5. This act shall take effect immediately and shall apply to taxable
    33  years beginning on and after January 1, 2020.
Go to top