S T A T E O F N E W Y O R K
________________________________________________________________________
4737
2013-2014 Regular Sessions
I N A S S E M B L Y
February 8, 2013
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Introduced by M. of A. RAIA, GOODELL, SALADINO, KATZ, MONTESANO --
Multi-Sponsored by -- M. of A. CORWIN, JOHNS, P. LOPEZ, MILLER --
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:
Section 1. The tax law is amended by adding a new section 38 to read
as follows:
S 38. PHYSICIANS, DENTISTS AND CLINICS CHARITY CARE CREDIT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER SUBJECT TO TAX UNDER ARTICLE NINE-A OR TWEN-
TY-TWO OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX,
PURSUANT TO THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS
SECTION. THE AMOUNT OF THE CREDIT SHALL BE COST OF THE CARE PROVIDED UP
TO FIVE PERCENT OF THE INDIVIDUALS' OR PRACTICES' NET TAXABLE INCOME OR
TWENTY THOUSAND DOLLARS, WHICHEVER IS THE LESSER AMOUNT.
(B) DEFINITION. THE TERM "CLINIC" MEANS ANY CLINIC LOCATED WITHIN NEW
YORK STATE, INCLUDING CLINICS STAFFED BY NURSE PRACTITIONERS AND PHYSI-
CIAN ASSISTANTS.
(C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9-A: SECTION 210, SUBDIVISION 46
(2) ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (VV)
S 2. Section 210 of the tax law is amended by adding a new subdivision
46 to read as follows:
46. PHYSICIANS, DENTISTS AND CLINICS CHARITY CARE CREDIT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX
IMPOSED BY THIS ARTICLE IN AN AMOUNT TO BE COMPUTED AS HEREINAFTER
PROVIDED, FOR PHYSICIANS, DENTISTS AND CLINICS PROVIDING PRO BONO OR
CHARITY CARE DURING THE TAXABLE YEAR.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08399-01-3
A. 4737 2
(B) DEFINITION. THE TERM "CLINIC" MEANS ANY CLINIC LOCATED WITHIN NEW
YORK STATE, INCLUDING CLINICS STAFFED BY NURSE PRACTITIONERS AND PHYSI-
CIAN ASSISTANTS.
(C) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE THE CARE
PROVIDED UP TO FIVE PERCENT OF THE INDIVIDUALS' OR PRACTICES' NET TAXA-
BLE INCOME OR TWENTY THOUSAND DOLLARS, WHICHEVER IS THE LESSER AMOUNT.
S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xxxv) to read as
follows:
(XXXV) CREDIT FOR PHYSICIANS, AMOUNT OF CREDIT
DENTISTS AND CLINICS WHO UNDER SUBDIVISION
PROVIDE PRO BONO OR FORTY-SIX OF SECTION
CHARITY CARE TO INDIVIDUALS TWO HUNDRED TEN
UNDER SUBSECTION (VV)
S 4. Section 606 of the tax law is amended by adding a new subsection
(vv) to read as follows:
(VV) PHYSICIANS, DENTISTS AND CLINICS CHARITY CARE CREDIT. (1) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX
IMPOSED BY THIS ARTICLE IN AN AMOUNT TO BE COMPUTED AS PROVIDED IN
SUBDIVISION FORTY-SIX OF SECTION TWO HUNDRED TEN OF THIS CHAPTER, FOR
PHYSICIANS, DENTISTS AND CLINICS PROVIDING PRO BONO OR CHARITY CARE
DURING THE TAXABLE YEAR.
(2) DEFINITION. THE TERM "CLINIC" MEANS ANY CLINIC LOCATED WITHIN NEW
YORK STATE, INCLUDING CLINICS STAFFED BY NURSE PRACTITIONERS AND PHYSI-
CIAN ASSISTANTS.
(3) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
S 5. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2014.