S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5077
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             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:
 
   Section 1. The tax law is amended by adding a new section 44  to  read
 as follows:
   § 44. 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-B, SUBDIVISION 53
   (2) ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (JJJ)
   §  2. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 53 to read as follows:
   53. 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.
              

                                                            LBD07892-01-9

 A. 5077                             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.
   §  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (xliv)  to  read  as
 follows:
 
 (XLIV) CREDIT FOR PHYSICIANS,        AMOUNT OF CREDIT
 DENTISTS AND CLINICS WHO             UNDER SUBDIVISION
 PROVIDE PRO BONO OR                  FIFTY-THREE OF SECTION
 CHARITY CARE TO INDIVIDUALS          TWO HUNDRED TEN-B
 UNDER SUBSECTION (JJJ)
   §  4. Section 606 of the tax law is amended by adding a new subsection
 (jjj) to read as follows:
   (JJJ) 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 FIFTY-THREE OF SECTION TWO HUNDRED TEN-B  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.
   § 5. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2020.