S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3305
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2017
                                ___________
 
 Introduced  by M. of A. RAIA, GOODELL, SALADINO, MONTESANO, GRAF, LALOR,
   FINCH -- Multi-Sponsored by -- M. of  A.  BARCLAY,  CROUCH,  DiPIETRO,
   HAWLEY,  JOHNS,  LOPEZ, M. G. MILLER, 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 43 to read
 as follows:
   § 43. 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 52
   (2) ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (CCC)
   § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 52 to read as follows:
   52.  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.
              

                                                            LBD06878-01-7

 A. 3305                             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  (xliii)  to  read  as
 follows:
 
 (XLIII) CREDIT FOR PHYSICIANS,       AMOUNT OF CREDIT
 DENTISTS AND CLINICS WHO             UNDER SUBDIVISION
 PROVIDE PRO BONO OR                  FIFTY-TWO OF SECTION
 CHARITY CARE TO INDIVIDUALS          TWO HUNDRED TEN-B
 UNDER SUBSECTION (CCC)
   §  4. Section 606 of the tax law is amended by adding a new subsection
 (ccc) to read as follows:
   (CCC) 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-TWO 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, 2018.