Relating to a tax credit for rural medical care; prescribing an effective date.

Modifies conditions of eligibility for tax credit allowed to rural medical care provider. Removes eligibility limitation on adjusted gross income of individual providing rural medical care, restrictions on types of hospitals and tiered amounts of allowable credit based on distance from certain municipalities. Applies to tax years beginning on or after January 1, 2022. Extends sunset for credit. Takes effect on 91st day following adjournment sine die.