Senate Bill No. 159
(By Senators Bowman, Caldwell, Unger, McKenzie, Sharpe,
Rowe, Snyder and Mitchell)
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[Introduced January 10, 2002; 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-seven, 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-seven, to read as follows:
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-37. 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.