Rural Health Care Professional Credit
On this page find information and instructions for claiming the Rural Health Care Professional Credit.
- Tax Credit Code: 154
Summary
O.C.G.A. §48-7-29.26 provides for a $5,000 tax credit for rural health care professionals, which mean a dentist or physician who practices and resides in a rural county. The rural health care professional must be licensed to practice dentistry or medicine in the field of family practice, obstetrics and gynecology, pediatrics, internal medicine, or general surgery in this state. The tax credit may be claimed for not more than five years. There is no carryover or carry-back available. The credit cannot exceed the taxpayer’s income tax liability. The aggregate amount of tax credits allowed shall not exceed $2 million for any calendar year. This credit cannot be claimed with the Rural Physicians Credit (Credit Code 207) in the same taxable year. This credit is allowed on a first come, first served basis. No credit shall be allowed for a rural health care professional who has previously practiced in a rural county, unless after May 15, 2024, that rural health care professional returns to practice in a rural county after having practices in a county other than a rural county for at least three years.
Relevant Links
Listing of Rural Counties for Purposes of the Rural Physician Credit