72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
SA to SB 415
LC 2312/SB 415-1
SENATE AMENDMENTS TO
SENATE BILL 415
By COMMITTEE ON REVENUE
May 19
In line 2 of the printed bill, after the semicolon delete the
rest of the line and insert 'creating new provisions; and
amending ORS 316.144 and 316.146.'.
In line 5, before 'A' insert '(1)'.
In line 13, delete '(1)' and insert '(a)'.
In line 14, delete '(2)' and insert '(b)'.
In line 16, delete '(3)' and insert '(c)'.
In line 17, delete 'and'.
In line 18, delete '(4)' and insert '(d)'.
In line 19, delete 'subsection' and insert 'paragraph'.
In line 20, delete the period and insert '; and
' (e) If a licensed naturopathic physician, began the
individual's rural practice on or after January 1, 2004, and the
practice is located in a city with fewer than 5,000 residents.
' (2) A licensed naturopathic physician is eligible for the tax
credit allowed under subsection (1) of this section only for five
consecutive tax years beginning with the tax year in which the
individual first claims the credit.
' { + SECTION 2. + } { + The amendments to ORS 316.144 by
section 1 of this 2003 Act apply to tax years beginning on or
after January 1, 2004. + }
' { + SECTION 3. + } ORS 316.146 is amended to read:
' 316.146. A member of the medical staff of a type C hospital
who meets the requirements of ORS 316.144 { - (1) and (2) - }
{ + (1)(a) and (b) + } is entitled to the tax credit described
in ORS 316.143 if:
' (1) The hospital is isolated due to geographic conditions,
complies with rules relating to emergency response and is subject
to such other special factors as the Office of Rural Health may
prescribe; and
' (2) The hospital is designated by the Office of Rural Health
as being subject to particular problems in recruiting and
retaining medical staff and is located in an area that is
medically underserved.'.
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