INC TX-PHYSICIAN DEDUCTION

Amends the Illinois Income Tax Act. Creates a deduction for taxpayers who provide physician services to an uninsured patient at a reduced rate, and provides that the amount of the deduction is equal to any difference between the taxpayer's physician fee schedule and that reduced rate. Creates a deduction for taxpayers who provide physician services to Medicaid patients, and provides that the amount of the deduction is equal to any difference between the taxpayer's Medicare physician's fee schedule and the taxpayer's Medicaid physician's fee schedule. Exempts the deductions from the Act's sunset provisions. Effective immediately.