Income taxes: credit: healing arts licensees: volunteers.

The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a refundable tax credit, for each taxable year beginning on or after January 1, 2019, to a qualified taxpayer who is a physician and surgeon, nurse practitioner, physician's assistant, podiatrist, optometrist, or dentist who is licensed and practices within his or her scope of practice for at least 100 hours during the taxable year as a volunteer for a nonprofit licensed health clinic located in California. The bill would require a nonprofit licensed health clinic to provide the qualified taxpayer with a document that includes certain information and would authorize the Franchise Tax Board to request that document and to create a model document for use by a nonprofit licensed health clinic. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account, including any amount allowable as an earned income credit in excess of any tax liabilities. By authorizing new payments from that account for additional amounts in excess of personal income tax liabilities, this bill would make an appropriation.