Bill Text: NJ S1164 | 2012-2013 | Regular Session | Introduced
Bill Title: Allows tax credit to health care professionals for expenses to achieve accessibility for persons with mobility impairments.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-01-23 - Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee [S1164 Detail]
Download: New_Jersey-2012-S1164-Introduced.html
Sponsored by:
Senator LORETTA WEINBERG
District 37 (Bergen)
SYNOPSIS
Allows tax credit to health care professionals for expenses to achieve accessibility for persons with mobility impairments.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning physical access to health care and supplementing P.L.1945, c.162 (C.54:10A-1 et seq.) and Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. A taxpayer organized under P.L.1969, c.232 (C.14A:17-1 et seq.) to provide the services of a health care professional shall be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5), in an amount equal to 50% of the costs incurred by the taxpayer during the privilege period to:
(1) purchase equipment that is accessible to persons with mobility impairments; or
(2) make the health care professional's physical accommodations accessible to persons with mobility impairments, in accordance with construction standards for accessibility adopted by the Commissioner of Community Affairs as part of the State Uniform Construction Code pursuant to P.L.1975, c.217 (C.52:27D-119 et seq.).
The credit shall not exceed $3,000 for the privilege period.
b. A taxpayer, as a condition of eligibility for a credit pursuant to subsection a. of this section, shall furnish to the Division of Taxation, on a form and in a manner prescribed by the Director of the Division of Taxation, such documentation as the director may require, in accordance with standards adopted in consultation with the Commissioner of Community Affairs, that the costs incurred by the taxpayer during the privilege period meet the requirements of subsection a. of this section to qualify for the credit.
c. As used in this section:
"Equipment" means equipment used by a health care professional to examine or treat patients, including, but not limited to: a height-adjustable patient examination table that is designed so that it can be lowered to a level that is no more than 18 inches above the finished floor, and used to facilitate the transfer of a patient with a mobility impairment to and from its surface; and a height-adjustable, wheeled ambulance litter, which is designed so that it can be lowered to a level that is no more than 18 inches above the finished floor, and used to facilitate the transfer of a patient with a mobility impairment to and from the surface of equipment that utilizes radiological technology or to and from the surface of other equipment used by patients.
"Health care professional" means a health care professional who is licensed or otherwise authorized, pursuant to Title 45 of the Revised Statutes, to practice a health care profession that is regulated by one of the following: the State Board of Medical Examiners, the New Jersey Board of Nursing, the New Jersey State Board of Dentistry, the State Board of Chiropractic Examiners, the Acupuncture Examining Board, the State Board of Physical Therapy, the State Board of Respiratory Care, the Orthotics and Prosthetics Board of Examiners, or the Audiology and Speech-Language Pathology Advisory Committee.
"Mobility impairment" means that a person has limited mobility to the extent of requiring the use of a wheelchair or other assisting device in order to ambulate or being otherwise limited in mobility as certified by a licensed physician.
"Physical accommodations" means the physical accommodations that characterize the professional office in which a health care professional engages in private practice, regardless of whether the office is owned or leased by the health care professional, including: the means of entrance to, or exit from, a health care professional's office, including the outside entrance to the building in which the office is located and any parking area that is provided for patients and members of the general public by that office; and the physical configuration of the interior of the office, including any toilet facility available to patients.
d. The amount of the credit applied under this section against the tax imposed pursuant to section 5 of P.L.1945, c.162, for a privilege period, when taken together with any other credits allowed against the tax imposed pursuant to section 5 of P.L.1945, c.162, shall not exceed 50% of the tax liability otherwise due and shall not reduce the tax liability to an amount less than the statutory minimum provided in subsection (e) of section 5 of P.L.1945, c.162. The priority in which credits allowed pursuant to this section and any other credits shall be taken shall be as determined by the Director of the Division of Taxation. The amount of the credit otherwise allowable under this section which cannot be applied for the privilege period due to the limitations of this subsection or under other provisions of P.L.1945, c.162 may be carried over, if necessary, to the seven privilege periods following the privilege period for which the credit was allowed.
2. a. A taxpayer who is a health care professional shall be allowed a credit against the tax otherwise due for the taxable year under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., in an amount equal to 50% of the costs incurred by the taxpayer during the taxable year to:
(1) purchase equipment that is accessible to persons with mobility impairments; or
(2) make the health care professional's physical accommodations accessible to persons with mobility impairments, in accordance with the construction standards for accessibility adopted by the Commissioner of Community Affairs as part of the State Uniform Construction Code pursuant to P.L.1975, c.217 (C.52:27D-119 et seq.).
The credit shall not exceed $3,000 for the taxable year.
b. A taxpayer, as a condition of eligibility for a credit pursuant to subsection a. of this section, shall furnish to the Division of Taxation, on a form and in a manner prescribed by the Director of the Division of Taxation, such documentation as the director may require, in accordance with standards adopted in consultation with the Commissioner of Community Affairs, that the costs incurred by the taxpayer during the taxable year meet the requirements of subsection a. of this section to qualify for the credit.
c. As used in this section:
"Equipment" means equipment used by a health care professional to examine or treat patients, including, but not limited to: a height-adjustable patient examination table that is designed so that it can be lowered to a level that is no more than 18 inches above the finished floor, and used to facilitate the transfer of a patient with a mobility impairment to and from its surface; and a height-adjustable, wheeled ambulance litter, which is designed so that it can be lowered to a level that is no more than 18 inches above the finished floor, and used to facilitate the transfer of a patient with a mobility impairment to and from the surface of equipment that utilizes radiological technology or to and from the surface of other equipment used by patients.
"Health care professional" means a health care professional who owns or operates the professional office in which the health care professional conducts his professional practice and who is licensed or otherwise authorized, pursuant to Title 45 of the Revised Statutes, to practice a health care profession that is regulated by one of the following: the State Board of Medical Examiners, the New Jersey Board of Nursing, the New Jersey State Board of Dentistry, the New Jersey State Board of Optometrists, the Board of Pharmacy of the State of New Jersey, the State Board of Chiropractic Examiners, the Acupuncture Examining Board, the State Board of Physical Therapy, the State Board of Respiratory Care, the Orthotics and Prosthetics Board of Examiners, or the Audiology and Speech-Language Pathology Advisory Committee.
"Mobility impairment" means that a person has limited mobility to the extent of requiring the use of a wheelchair or other assisting device in order to ambulate or being otherwise limited in mobility as certified by a licensed physician.
"Physical accommodations" means the physical accommodations that characterize the professional office in which a health care professional engages in private practice, regardless of whether the office is owned or leased by the health care professional, including: the means of entrance to, or exit from, a health care professional's office, including the outside entrance to the building in which the office is located and any parking area that is provided for patients and members of the general public by that office; and the physical configuration of the interior of the office.
d. The amount of the credit applied under this section for a taxable year, when taken together with any other credits allowed against the tax imposed pursuant to N.J.S.54A:1-1 et seq., shall not exceed 50% of the liability otherwise due for the taxable year. The priority in which credits allowed pursuant to this section and any other credits shall be taken shall be as determined by the Director of the Division of Taxation. The amount of the credit otherwise allowable under this section which cannot be applied for the taxable year due to the limitations of this subsection may be carried over, if necessary to the seven taxable years following the taxable year for which the credit was allowed.
e. A partnership shall not be allowed a credit under this section directly, but the amount of credit of a taxpayer in respect of a distributive share of partnership income under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall be determined by allocating to the taxpayer that proportion of the credit acquired by the partnership that is equal to the taxpayer's share, whether or not distributed, of the total distributive income or gain of the partnership for its taxable year ending within or with the taxpayer's taxable year. For the purposes of subsection d. of this section, the amount of tax liability that would be otherwise due of a taxpayer is that proportion of the total liability of the taxpayer that the taxpayer's share of the partnership income or gain included in gross income bears to the total gross income of the taxpayer.
3. This act shall take effect immediately, and shall apply respectively to privilege periods and taxable years beginning after enactment.
STATEMENT
This bill is intended to promote accessible health care for persons with physical disabilities in this State by providing a financial incentive to health care professionals to purchase equipment and modify the physical accommodations in their offices for this purpose.
Specifically, the bill provides as follows:
-- A health care professional is to be allowed a corporation business tax or gross income tax credit in an amount equal to 50% of the costs incurred by the health care professional during the privilege period or taxable year, as applicable, to:
(1) purchase equipment that is accessible to persons with mobility impairments; or
(2) make the health care professional's physical accommodations accessible to persons with mobility impairments, in accordance with the construction standards for accessibility adopted by the Commissioner of Community Affairs as part of the State Uniform Construction Code.
-- The credit is not to exceed $3,000 for the privilege period or taxable year.
-- In order to receive the credit, the health care professional must furnish to the Division of Taxation, on a form and in a manner prescribed by the Director of the Division of Taxation, such documentation as the director may require, in accordance with standards adopted in consultation with the Commissioner of Community Affairs, that the costs incurred by the taxpayer meet the requirements of the bill to qualify for the credit.
The bill defines:
● "equipment" to mean equipment used by a health care professional to examine or treat patients, including, but not limited to: a height-adjustable patient examination table that is designed so that it can be lowered to a level that is no more than 18 inches above the finished floor, and used to facilitate the transfer of a patient with a mobility impairment to and from its surface; and a height-adjustable, wheeled ambulance litter, which is designed so that it can be lowered to a level that is no more than 18 inches above the finished floor, and used to facilitate the transfer of a patient with a mobility impairment to and from the surface of equipment that utilizes radiological technology or to and from the surface of other equipment used by patients;
● "health care professional" to mean a health care professional who owns or operates the professional office in which the health care professional conducts his professional practice and who is licensed or otherwise authorized, pursuant to Title 45 of the Revised Statutes, to practice a health care profession that is regulated by one of the following: the State Board of Medical Examiners, the New Jersey Board of Nursing, the New Jersey State Board of Dentistry, the State Board of Chiropractic Examiners, the Acupuncture Examining Board, the State Board of Physical Therapy, the State Board of Respiratory Care, the Orthotics and Prosthetics Board of Examiners, or the Audiology and Speech-Language Pathology Advisory Committee;
● "mobility impairment" to mean that a person has limited mobility to the extent of requiring the use of a wheelchair or other assisting device in order to ambulate or being otherwise limited in mobility as certified by a licensed physician; and
● "physical accommodations" to mean the physical accommodations that characterize the professional office in which a health care professional engages in private practice, regardless of whether the office is owned or leased by the health care professional, including: the means of entrance to, or exit from, a health care professional's office, including the outside entrance to the building in which the office is located and any parking area that is provided for patients and members of the general public by that office; and the physical configuration of the interior of the office, including any toilet facility available to patients.
The bill takes effect immediately and applies respectively to privilege periods and taxable years beginning after its enactment.
