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 performed by a physician free of charge 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.