Practitioners could claim tax credits for care in underserved areas

Eligible practitioners could claim the listed tax credits for care in urban underserved areas. The proposed amounts cover listed licensed health care practitioners serving at a practice site in an urban area designated as underserved. A practitioner must apply to the Department of Health and receive a certificate; the taxpayer must attach that certificate to the state income tax return. The credit amount depends on the practitioner's license group and hours worked. Any credit above the tax owed may carry forward for three years. The provisions would apply to tax years beginning on or after January 1, 2026.

Eligible practitioners could claim the listed tax credits for care in rural underserved areas. The listed amounts apply to specified licensed health care practitioners serving at practice sites in rural areas designated as underserved. For one license group, the listed amounts are $10,000 for at least 1,584 hours and $5,000 for at least 792 but fewer than 1,584 hours. For another license group, the listed amounts are $7,500 for at least 1,584 hours and $3,750 for at least 792 but fewer than 1,584 hours. A Department of Health certificate is required, and the taxpayer must attach it to the state income tax return. Excess credit may carry forward for three years. The provisions would apply to tax years beginning on or after January 1, 2026.

Emergency medical physicians could claim the listed credit amounts after providing care for fewer hours in a rural or urban underserved area. This applies to physicians licensed under the Medical Practice Act who care for patients in an emergency setting. The listed amounts are $10,000 for at least 1,440 hours and $5,000 for at least 720 but fewer than 1,440 hours. The physician must provide care in an underserved area and receive a Department of Health certificate; the taxpayer must attach it to the state income tax return. The provisions would apply to tax years beginning on or after January 1, 2026.