Incentives Watch: Unique Health Enterprise Zone Program Created in Maryland

Maryland enacted legislation, S.B. 234, that establishes a process for designating health enterprise zones in the state. The legislation provides various credits and incentives to certain health care practitioners working in those zones.

The health enterprise zone practitioner must be a licensed or certified practitioner providing primary care, behavioral health, or dental services, in order to qualify.

Among other incentives, health enterprise zone practitioners may claim an income tax credit equal to 100 percent of taxes due from income derived from practicing in the zone. In addition, they may also claim a refundable $10,000 credit for hiring a qualified employee in the zone. For more information about the credit, check out this Weekly State Tax Reportarticle.

The idea to set up health enterprise zones is unique and came from a program in New York City, according to an article in The Baltimore Sun. Participants in the Maryland program will mostly come from urban and rural areas, which tend to have the greatest racial and ethnic health disparities.

In other developments . . .

Wisconsin established a new income tax credit for employers hiring unemployed, disabled veterans, according to a recent Bloomberg BNA Weekly State Tax Reportarticle. The credit is available starting with the 2012 tax year and the amount of credit varies depending on whether the veteran is hired to work full time or part time. 

By: Kathleen Caggiano

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