H. B. 2679
(By Delegates Carmichael, Walters and Schoen)
[Introduced January 13, 2010; referred to the
Committee on Health and Human Resources then Finance.]
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 prescribe regulations 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.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.