S. 2789Senate109th Congress (2005-2007)In Committee

Rural Physicians Relief Act of 2006

Introduced May 11, 2006

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4472-4473)

May 11, 2006

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SenateIntro Referral

Introduced in Senate

May 11, 2006

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S4472)

May 11, 2006

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4472-4473)

May 11, 2006

Floor Debate

10 members

What members said about S. 2789 on the floor

6 Republicans4 Democrats
Daniel K. Inouye
Sen. Daniel K. InouyeD-HI · May 11, 2006

Mr. President, it is hard to believe, but Congress has not made any substantive improvements to the Nation's transportation security systems since 2002. Yet nearly every day, we are provided further…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · May 11, 2006

Mr. President, I rise today to introduce the Dalai Lama Congressional Gold Medal Act of 2006. This legislation would convey upon the 14th Dalai Lama, Tenzin Gyatso, one of Congress' most prestigious…

Ted Stevens
Sen. Ted StevensR-AK · May 11, 2006

Mr. President, today I introduce a bipartisan transportation security bill, which is a joint Commerce and Banking Committee bipartisan package co-sponsored by Senators Inouye, Shelby, Sarbanes, and…

Judd Gregg
Sen. Judd GreggR-NH · May 11, 2006

As we seen in recent years, our Nation is not immune from major public health and medical emergencies such as the terrorist attacks on 9/11 or Hurricanes Katrina and Rita. Many of us were living…

Lisa Murkowski
Sen. Lisa MurkowskiR-AK · May 11, 2006

Mr. President, today I am pleased to join Senator Burns in introducing the Rural Physicians' Relief Act of 2006. This important legislation will bring needed assistance to physicians who provide…

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Edward M. Kennedy
Sen. Edward M. KennedyD-MA · May 11, 2006

Mr. President, today Senators Reid, Baucus, Bingaman, Harkin, Mikulski and Cantwell join me in introducing legislation to protect the pensions and health care of America's nuclear defense and energy…

Paul S. Sarbanes
Sen. Paul S. SarbanesD-MD · May 11, 2006

Mr. President, I am pleased to join with my colleagues in introducing legislation to improve security at our Nation's transit systems, rail lines, and ports. The transit title in this legislation was…

Craig Thomas
Sen. Craig ThomasR-WY · May 11, 2006

Mr. President, I rise today with my colleague from California in offering this legislation to award the 14th Dalai Lama with the prestigious Congressional Gold Medal. Mr. President, the Dalai Lama…

Richard G. Lugar
Sen. Richard G. LugarR-IN · May 11, 2006

Mr. President, I rise today to introduce the Pharmaceutical Technology and Education Enhancement Act. The legislation that I introduce today would improve pharmaceutical and biotechnological…

Conrad R. Burns
Sen. Conrad R. BurnsR-MT · May 11, 2006

Mr. President, I am joined today by Senator Murkowski in introducing the Rural Physicians Relief Act of 2006. This legislation is intended to bring needed relief to doctors in rural America. As those…

Bill Text

Latest available legislative text

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Latest
Introduced in SenateIssued May 11, 2006

II

109th CONGRESS

2d Session

S. 2789

IN THE SENATE OF THE UNITED STATES

May 11, 2006

Mr. Burns (for himself and Ms. Murkowski) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide a tax credit to rural primary health providers.

1.

Short title

This Act may be cited as the Rural Physicians Relief Act of 2006.

2.

Nonrefundable credit for rural primary health services providers

(a)

In General

Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25D the following new section:

25E.

Rural primary health services providers

(a)

Allowance of Credit

In the case of an individual who is a qualified primary health services provider for any month during the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for such taxable year an amount equal to $1,000 for each month during such taxable year—

(1)

which is part of the eligible service period of such individual, and

(2)

for which such individual is a qualified primary health services provider.

(b)

Qualified Primary Health Services Provider

For purposes of this section, the term qualified primary health services provider means, with respect to any month, any physician who is certified for such month by the Bureau to be a primary health services provider or a licensed mental health provider who—

(1)

is primarily providing primary health services, and either—

(A)

substantially all of such primary health services are provided in frontier areas (within the meaning of section 330I(r) of the Public Health Service Act), or

(B)

such primary health services are provided in a practice which includes rural patients from frontier areas (as so defined) in a percentage of the total practice which is at least equal to the percentage of total residents in the State in which such practice is located who reside in frontier areas (as so defined),

(2)

is not receiving during the calendar year which includes such month a scholarship under the National Health Service Corps Scholarship Program or the Indian health professions scholarship program or a loan repayment under the National Health Service Corps Loan Repayment Program or the Indian Health Service Loan Repayment Program,

(3)

is not fulfilling service obligations under such Programs, and

(4)

has not defaulted on such obligations.

Such term shall not include any individual who is described in paragraph (1) with respect to any of the 3 most recent months ending before the date of the enactment of this section.
(c)

Eligible Service Period

For purposes of this section, the term eligible service period means the period of 60 consecutive calendar months beginning with the first month the taxpayer is a qualified primary health services provider.

(d)

Other Definitions and Special Rule

For purposes of this section—

(1)

Bureau

The term Bureau means the Bureau of Health Care Delivery and Assistance, Health Resources and Services Administration of the United States Public Health Service.

(2)

Physician

The term physician has the meaning given to such term by section 1861(r) of the Social Security Act.

(3)

Primary health services provider

The term primary health services provider means a provider of basic health services (as described in section 330(b)(1)(A)(i) of the Public Health Service Act).

(4)

Only 60 months taken into account

In no event shall more than 60 months be taken into account under subsection (a) by any individual for all taxable years.

.

(b)

Clerical Amendment

The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 25D the following new item:

Sec. 25E. Rural primary health services providers.

.

(c)

Effective Date

The amendments made by this section shall apply to taxable years beginning after December 31, 2005.