Senate Bill No. 591
(By Senators Bowman, Caldwell, Unger, McKenzie, Sharpe, Rowe,
Snyder and Mitchell)
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[Introduced March 26, 2001; referred to the Committee on Health
and Human Resources; and then to the Committee on Finance.]
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A BILL to amend article twenty-seven, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
thirty-six, relating to allowing dentists, optometrists and
physicians a credit of one hundred dollars per hour toward
payment of the health care provider tax for hours spent doing
volunteer work in providing patient care services at one of
the nine rural health centers in the state.
Be it enacted by the Legislature of West Virginia:
That article twenty-seven, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section thirty-six, to read as follows:
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-36. Credit for volunteer services at rural health centers.
Any physician, dentist or optometrist subject to the tax
imposed by this article shall be afforded a credit of one hundred
dollars for each hour of volunteer service spent at any of the
following rural health centers
: Brancazio Free Clinic in Weirton,
Wheeling Healthright Clinic, Morgantown Healthright Clinic, Mercer
County Healthright Clinic, Logan County Healthright Clinic, Good
Samaritan Clinic in Parkersburg, Beckley Healthright Clinic,
Clarksburg Healthright Clinic or the Ebenezeer Medical Outreach
Clinic in Huntington. The rural health center in which the
volunteer services are rendered is responsible for providing a
statement of the number of volunteer hours expended for purposes of
calculating the credit provided for under this section to the
physician, dentist or optometrist who shall, in turn, submit the
statement along with each payment of taxes due: Provided, That
hours for which the credit provided for hereunder may be calculated
shall be restricted to hours actually spent for patient care
services on site at the participating rural health center:
Provided, however, That no credit shall be granted for travel time or time spent performing administrative functions.
NOTE: The purpose of this bill is to afford dentists,
optometrists and physicians a credit against health care provider
taxes due of one hundred dollars for each hour of volunteer
services spent providing patient care services at a rural health
center in the state.
This section is new; therefore, strike-throughs and
underscoring have been omitted.