Senate Bill No. 580
(By Senators Barnes and Kessler)
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[Introduced February 15, 2006; referred to the Committee
on Health and Human Resources; and then to the Committee on
Finance.]
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A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-27-38, relating
to providing a tax credit to medical providers in an amount
equal to their investment in electronic medical records
technology.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-27-38, to read as
follows:
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-38. Tax credit for investment in electronic medical record
technology.
(a) There shall be allowed as a tax credit against the tax
imposed by this article, an amount equal to a medical provider's investment in electronic medical record technology.
(b) The Tax Commissioner shall prescribe such rules as
necessary to carry out the purposes of this section.
NOTE:
The purpose of this bill is to
provide a tax credit to
medical providers in an amount equal to their investment in
electronic medical record technology.
§11-27-38 is new; therefore, strike-throughs and underscoring
have been omitted.