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.

Establishes the physicians, dentists and clinic charity care credit

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