Income tax; certain physicians; delete deduction to create new credit; provisions

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the O.C.G.A., relating to imposition, rate, computation, and exemptions from income taxes, so as to delete an income tax deduction for certain physicians serving as community based faculty physicians; to create a new income tax credit for taxpayers who are licensed physicians, advanced practice registered nurses, or physician assistants who provide uncompensated preceptorship training to medical students, advanced practice registered nurse students, or physician assistant students for certain periods of time; to provide for procedures, conditions, and limitations; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.