Bill Text: CA AB2148 | 2009-2010 | Regular Session | Amended

---

Bill Title: Personal income tax: charitable contribution deduction:

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2010-05-28 - In committee: Set, first hearing. Referred to APPR. suspense file. In committee: Set, first hearing. Held under submission. [AB2148 Detail]

Download: California-2009-AB2148-Amended.html

---

BILL NUMBER: AB 2148	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 18, 2010

INTRODUCED BY   Assembly Member Tran
    (   Principal coauthor:   Assembly Member
  Portantino   ) 

                        FEBRUARY 18, 2010

   An act to  add Section 17206.2   amend,
repeal, and add Section 17072 of, and to add and repeal Section
17206.2 of,  to the Revenue and Taxation Code, relating to
taxation, to take effect immediately, tax levy.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 2148, as amended, Tran. Personal income tax: charitable
contribution deduction: physician.
   The Personal Income Tax Law, in modified conformity with federal
income tax laws, allows various deductions in computing the income
that is subject to the taxes imposed by that law, including a
deduction for a charitable contribution made by a taxpayer during the
taxable year.
   This bill would , for taxable years beginning on or after
January 1, 2011, and before January 1, 2016,  allow a deduction
for the value of medical services  contributed  
performed by a physician  free of charge  by a
physician  to a local community clinic  or in the
emergency department of a general acute care hospital  , not to
exceed specified amounts.  The bill would permit that deduction
to be allowed in computing adjusted gross income. 
   This bill would take effect immediately as a tax levy.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    Section 17072 of the   Revenue
and Taxation Code   is amended to read: 
   17072.  (a) Section 62 of the Internal Revenue Code, relating to
adjusted gross income defined, shall apply, except as otherwise
provided.
   (b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to
certain expenses of elementary and secondary school teachers, shall
not apply. 
   (c) The deduction allowed by Section 17206.2, relating to the
value of physician services provided free of charge in specific
settings, shall be allowed in computing adjusted gross income. 

   (d) This section shall remain in effect only until December 1,
2016, and as of that date is repealed. 
   SEC. 2.    Section 17072 is added to the  
Revenue and Taxation Code   , to read:  
   17072.  (a) Section 62 of the Internal Revenue Code, relating to
adjusted gross income defined, shall apply, except as otherwise
provided.
   (b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to
certain expenses of elementary and secondary school teachers, shall
not apply.
   (c) This section shall become operative on January, 1, 2016, and
apply to taxable years beginning or after that date. 
   SECTION 1.   SEC. 3.   Section 17206.2
is added to the Revenue and Taxation Code, to read:
   17206.2.  (a) There   For taxable years
beginning on or after January 1, 2011, and before January 1, 2016,
there  shall be allowed as a deduction the value  of
medical services contributed free of charge by a physician to a local
community clinic during the taxable year.   of
qualified medical services provided by a qualified taxpayer during
the taxable year. 
   (b) For purposes of this section, all of the following apply: 

   (1) "Emergency medical services" has the same meaning as
"emergency services and care" as defined in Section 1317.1 of the
Health and Safety Code.  
   (1) 
    (2)  "Local community clinic" means a community clinic
or free clinic as defined in  subparagraphs (A) and (B) of
paragraph (1) of  subdivision (a) of Section 1204 of the Health
and Safety Code. 
   (2) "Physician" means a person authorized to practice medicine or
osteopathy under the laws of any state.  
   (3) "Qualified medical services" means medical services provided
by a qualified taxpayer free of charge at a local community clinic or
emergency medical services provided by a qualified taxpayer free of
charge in an emergency department of a general acute care hospital
licensed pursuant to Section 1250 of the Health and Safety Code.
 
   (4) "Qualified taxpayer" means a physician or surgeon licensed by
the Medical Board of California or the Osteopathic Medical Board of
California.  
   (3) 
    (c)  The deduction allowed to any taxpayer by this
section shall  not exceed either of the following: 

   (A) The value of any contribution that exceeds a rate of fifty
dollars ($50) per hour for any medical services rendered. 
    (B)     One 
 not exceed one  thousand five hundred dollars ($1,500) per
taxable year. 
   (d) The value of medical services provided shall be determined
according to the usual, reasonable, and customary rate as described
in Section 1300.71(a)(3)(B) of Title 28 of the California Code of
Regulations.  
   (c) 
    (e)  No other deduction shall be allowed by this part
for any contribution for which a deduction is claimed under this
section. 
   (f) The local community clinic or general acute care hospital, as
described in this section, shall provide documentation to the
practicing physician regarding the value of services provided, as
prescribed by this section.  
   (g) This section shall remain in effect only until December 1,
2016, and as of that date is repealed. 
   SEC. 2.  SEC. 4.   This act provides for
a tax levy within the meaning of Article IV of the Constitution and
shall go into immediate effect.