Louisiana Tax Credit for Physicians and Dentists

Louisiana Revised Standard 47:297
H.(1)  The tax determined as provided in this Part shall be reduced by the lesser of the tax due or five thousand dollars per taxable year up to a maximum of five years for each taxpayer meeting all of the following criteria.

(2)  The taxpayer shall:

(a)  Be a certified medical doctor (M.D.) possessing an unrestricted license from this state to practice medicine, or be a dentist licensed by this state to practice dentistry.

(b)  If a certified medical doctor, establish and maintain, after July 1, 1991, the primary office of his practice within twenty miles of a community hospital not owned predominantly by other physicians, and both the office and the hospital shall be located more than twenty miles from the nearest incorporated city with a population in excess of thirty thousand persons, provided that the medical doctor shall have relocated from outside of the service area of the community hospital.

(c)  If a dentist, establish and maintain, after July 1, 2002, the primary office of his practice within a parish or other geographic area in the state designated as a Dental Health Professional Shortage Area (HPSA) by the U.S. Department of Health and Human Services' Bureau of Primary Health Care, Division of Shortage Designation (DSD) as per Section 332 of the Public Health Service Act.  Subject to the limits of Paragraph (3) of this Subsection, the provisions of this Subsection will continue to be available to the dentist if the Dental HPSA designation is withdrawn after the practice is established at that location.

(d)  Agree to practice under the conditions set forth herein for a period of not less than three years.  The tax reduction provided herein shall continue to be available for two additional years if the remaining conditions of this Subsection continue to be met.

(e)  Accept Medicaid and Medicare payments for services rendered.

(3)  The provisions of this Subsection shall be available to a physician or dentist for only one relocation and only for a maximum of five years.  In the event that the physician or dentist ceases to comply with these provisions within the three-year period, all taxes reduced hereunder shall be subject to recapture pursuant to rules promulgated by the department.