Senate Bill No. 65
(By Senator Barnes)
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[Introduced January 13, 2010
; referred 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 is 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 propose rules for legislative
approval in accordance with the provisions of article three,
chapter twenty-nine-a of this code 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.
This section is new; therefore, strike-throughs and
underscoring have been omitted.