74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
HA to HB 2400
 
LC 311/HB 2400-1
 
                       HOUSE AMENDMENTS TO
                         HOUSE BILL 2400
 
                By COMMITTEE ON VETERANS AFFAIRS
 
                            April 13
 
  In line 7 of the printed bill, after 'if' delete the rest of
the line and insert 'the physician provides'.
  In line 8, delete 'practice consists of providing'.
  Delete lines 9 and 10 and insert:
  ' (2) The amount of the credit allowed under this section shall
be equal to the lesser of:
  ' (a) $1,000 for every eight residents to whom the physician
provides care at an Oregon Veterans' Home; or
  ' (b) $5,000.
  ' (3) The credit allowed under this section may not exceed the
tax liability of the taxpayer for the tax year, and a credit
allowed under this section that is unused may not be carried
forward to a succeeding tax year.'.
  In line 11, delete '(3)' and insert '(4)'.
  Delete lines 15 through 20 and insert:
  ' (5) In order to qualify for the tax credit allowed under this
section, the physician claiming the credit must submit with the
physician's tax return a letter from the Oregon Veterans' Home at
which the physician provided care to residents, confirming that
the physician missed no more than five percent of the physician's
scheduled visits with residents of the home during the tax year.
  ' (6) In the case of a shareholder of a corporation or a member
of a partnership, only the care provided by the individual
shareholder or partner shall be considered, and the full amount
of the credit shall be allowed to each shareholder or partner who
qualifies in an individual capacity.'.
  In line 21, delete '(5)' and insert '(7)'.
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