(d) The amount of a tax credit awarded under this section
shall be equal to the amount of uncompensated treatment provided
by the recipient to an indigent patient minus the amount
provided to the indigent patient from the Commonwealth for the
treatment, or five thousand dollars ($5,000), whichever is less.
(e) A tax credit awarded under this section may not exceed
thirty percent of the recipient's tax liability under Article
III or IV of the "Tax Reform Code of 1971" for the taxable year
in which the credit is claimed.
(f) A tax credit awarded under this section:
(1) must be used against tax liability of the recipient for
the taxable year in which the treatment has been provided and
may not be carried back, carried forward or used to obtain a
refund; and
(2) may not be sold or assigned.
(g) The department, in collaboration with the Department of
Revenue and the Department of Health, shall develop written
guidelines for the implementation of this section.
(h) No later than October 1, 2025, and each October 1
thereafter, the department shall submit a report on the tax
credit to the chairperson and minority chairperson of the
Appropriations Committee of the Senate and the chairperson and
minority chairperson of the Appropriations Committee of the
House of Representatives, including information on the number
and amount of tax credits awarded under this section.
Section 2. Section 443.6(g) of the act is amended and the
section is amended by adding a subsection to read:
Amend Bill, page 3, line 10, by striking out "2" and
inserting
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Amend Bill, page 3, line 12, by striking out "3" and
inserting
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Amend Bill, page 3, line 18, by striking out "4" and
inserting
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Amend Bill, page 3, line 19, by striking out "2" and
inserting
3
Amend Bill, page 3, line 20, by striking out "3" and
inserting
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