BILL NUMBER: AB 2148	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Tran

                        FEBRUARY 18, 2010

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


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2148, as introduced, 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 allow a deduction for the value of medical
services contributed free of charge by a physician to a local
community clinic, not to exceed specified amounts.
   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 17206.2 is added to the Revenue and Taxation
Code, to read:
   17206.2.  (a) 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.
   (b) For purposes of this section, all of the following apply:
   (1) "Local community clinic" means a community clinic or free
clinic as defined in 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) 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 thousand five hundred dollars ($1,500) per taxable year.
   (c) No other deduction shall be allowed by this part for any
contribution for which a deduction is claimed under this section.
  SEC. 2.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.