1997 Regular Session
To: Ways and Means
By: Representative Scott (80th)
House Bill 1419
AN ACT TO PROVIDE A CREDIT AGAINST STATE INCOME TAXES FOR PHYSICIAN ASSISTANTS AND NURSE PRACTITIONERS WHO PRACTICE FULL TIME IN CERTAIN FEDERALLY DESIGNATED HEALTH PROFESSIONAL SERVICE AREAS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Any physician assistant or nurse practitioner who practices full time in any Group 1 degree-of-shortage health professional shortage area for primary medical care as designated by the United States Department of Health and Human Services shall be allowed a credit against the taxes imposed by this chapter in an amount equal to fifty percent (50%) of the physician assistant's or nurse practitioner's income tax liability that results from income derived from his or her practice in any such health professional shortage area. The credit shall be allowed for a maximum of five (5) years for all practice in any such health professional shortage areas in which the physician assistant or nurse practitioner practices during his or her career. For the purposes of this section, the term "physician assistant" means a person who is certified by the State Board of Medical Licensure as a physician assistant. The term "nurse practitioner" means a registered nurse who is licensed and certified by the Mississippi Board of Nursing as a nurse practitioner.
SECTION 2. Section 1 of this act shall be codified as a new section in Article 1, Chapter 7, Title 27, Mississippi Code of 1972.
SECTION 3. This act shall take effect and be in force from and after January 1, 1997.