HOUSE BILL 1192

File Code: Taxes - Income Crossfiled with: SENATE BILL 875

Sponsored By:

Delegates V. Jones, Guns, Conway, Bozman, Branch, Rawlings, Nathan-Pulliam, Hecht, Hixson, Krysiak, Marriott, and Taylor

Entitled:

Tax Incentives for Dentists to Practice in Underserved Areas

Synopsis:

Providing an income tax subtraction modification for an individual's income derived from practicing dentistry in a dentally underserved area of the State, as designated by the Secretary of Health and Mental Hygiene, for 5 taxable years; providing a subtraction modification for expenses incurred to buy and install equipment for a dental office in a dentally underserved area if the individual agrees to practice in the area for at least 3 years; defining terms; applying the Act to tax years after 1999; etc.

History by Legislative Date

House Action

2/11

First Reading Ways and Means

2/25

Hearing 3/10 at 1:00 p.m.

3/16

Unfavorable Report by Ways and Means

Senate Action

No Action

Sponsored by:

Delegate Verna L. Jones, District 44

Delegate K. Bennett Bozman, District 38

Delegate Talmadge Branch, District 45

Delegate Norman H. Conway, District 38

Delegate Ronald A. Guns, District 36

Delegate C. Sue Hecht, District 3

Delegate Sheila E. Hixson, District 20

Delegate Carolyn J. Krysiak, District 46

Delegate Salima Siler Marriott, District 40

Delegate Shirley Nathan-Pulliam, District 10

Delegate Howard P. Rawlings, District 40

Delegate Casper R. Taylor, Jr., District 1C

Bill indexed under the following Subjects:

DENTISTS

EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT

EXEMPTIONS

HEALTH OCCUPATIONS -see also specific health occupations-

INCOME TAX

Bill affects the following Statutes:

Tax - General

( 10-207 , 10-207 , 10-208 , 10-208 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered