Official Summary

Digest: The Act lets more health care providers get the rural provider income tax credit. (Flesch Readability Score: 65.7). Adds podiatric physicians and surgeons to the types of providers eligible for the tax credit allowed to rural medical care providers. Removes the requirement of hospital consulting privileges applicable to an optometrist claiming the credit. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.