72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 2312
 
                           A-Engrossed
 
                         Senate Bill 415
                  Ordered by the Senate May 19
            Including Senate Amendments dated May 19
 
Sponsored by Senator SHIELDS; Senator MORRISETTE (at the request
  of Oregon Association of Naturopathic Physicians)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
 
  Allows licensed naturopathic physician to claim tax credit for
rural practice { +  started on or after January 1, 2004 + }. { +
Limits eligibility for tax credit to five consecutive tax years.
Applies to tax years beginning on or after January 1, 2004. + }
 
                        A BILL FOR AN ACT
Relating to tax credit for naturopathic physician; creating new
  provisions; and amending ORS 316.144 and 316.146.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 316.144 is amended to read:
  316.144.  { + (1) + } A resident or nonresident individual who
is certified as eligible under ORS 442.561, 442.562, 442.563 or
442.564, and is licensed as a physician or podiatric physician
and surgeon under ORS chapter 677, licensed as a physician
assistant under ORS chapter 677, licensed as a nurse practitioner
under ORS chapter 678, licensed as a certified registered nurse
anesthetist under ORS chapter 678, licensed as a dentist under
ORS chapter 679
  { - or - }  { + , + } licensed as an optometrist under ORS
683.010 to 683.335 { +  or licensed as a naturopathic physician
under ORS chapter 685 + } is entitled to the tax credit described
in ORS 316.143 even if not a member of the hospital medical staff
if the Office of Rural Health certifies that the individual:
    { - (1) - }   { + (a) + } Has a rural practice that amounts
to 60 percent of the individual's practice;   { - and - }
    { - (2) - }   { + (b) + } If a physician or a physician
assistant { +  licensed under ORS chapter 677 + }, can cause a
patient to be admitted to the hospital;   { - and - }
    { - (3) - }   { + (c) + } If a certified registered nurse
anesthetist, is employed by or has a contractual relationship
with one of the hospitals described in ORS 316.143 (1);
 { - and - }
    { - (4) - }   { + (d) + } If an optometrist, has consulting
privileges with a hospital listed in ORS 316.143 (1). This
 { - subsection - }   { + paragraph + } does not apply to an
optometrist who qualifies as a 'frontier rural practitioner,' as
defined by the Office of Rural Health  { - . - }  { + ; 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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