A BILL TO BE ENTITLED
AN ACT to provide incentives to health care providers to purchase wheelchair accessible patient examination tables.
The General Assembly of North Carolina enacts:
SECTION 1.  Part 1 of Article 4 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑130.49.  Tax credit for wheelchair accessible patient examination tables.
(a)	Credit. – A taxpayer that places into service in this State an eligible patient examination table  is allowed a credit against the tax imposed by this Part equal to the cost of the table, not to exceed five thousand dollars ($5,000) per table. The total amount of credit allowed under this section to a taxpayer during a taxable year may not exceed ten thousand dollars ($10,000).
(b)	Definition. – As used in this section, the term 'eligible patient examination table' means an examination table that satisfies all of the following conditions:
(1)	The table is designed to serve patients who have disabilities that have resulted in the use of a wheelchair.
(2)	The table complies with all applicable ADA standards for patient accessibility.
(3)	The table provides integrated, no‑lift transfer of the patient from the wheelchair to the examination table.
(c)	Cap and Carryforward. – The credit allowed under this section may not exceed the amount of tax imposed by this Part for the taxable year reduced by the sum of all credits allowable, except tax payments made by or on behalf of the taxpayer. Any unused portion of the credit may be carried forward for the succeeding five years."
SECTION 2.  Part 2 of Article 4 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑151.31.  Tax credit for wheelchair accessible patient examination tables.
(a)	Credit. – A taxpayer that places into service in this State an eligible patient examination table  is allowed a credit against the tax imposed by this Part equal to the cost of the table, not to exceed five thousand dollars ($5,000) per table. The total amount of credit allowed under this section to a taxpayer during a taxable year may not exceed ten thousand dollars ($10,000).
(b)	Definition. – As used in this section, the term 'eligible patient examination table' means an examination table that satisfies all of the following conditions:
(1)	The table is designed to serve patients who have disabilities that have resulted in the use of a wheelchair.
(2)	The table complies with all applicable ADA standards for patient accessibility.
(3)	The table provides integrated, no‑lift transfer of the patient from the wheelchair to the examination table.
(c)	Cap and Carryforward. – The credit allowed under this section may not exceed the amount of tax imposed by this Part for the taxable year reduced by the sum of all credits allowable, except tax payments made by or on behalf of the taxpayer. Any unused portion of the credit may be carried forward for the succeeding five years."
SECTION 3.  G.S. 105‑130.5(c) is amended by adding a new subdivision to read:
"(c)	The following other adjustments to federal taxable income shall be made in determining State net income:
…
(6)	To the extent included in taxable income and to the extent to which the amount has not been claimed as a credit under G.S. 105‑130.49, the taxpayer may deduct from taxable income the amount spent during the taxable year for an eligible patient examination table, as defined in G.S. 105‑130.49. A taxpayer that has taken a deduction under this subsection in a previous taxable year must add to taxable income the amount related to the eligible patient examination table deducted under this subdivision in a previous year and not included in taxable income in the current year."
SECTION 4.  G.S. 105‑134.6(d) is amended by adding a new subdivision to read:
"(d)	Other Adjustments. – The following adjustments to taxable income shall be made in calculating North Carolina taxable income:
…
(6)	To the extent included in taxable income and to the extent to which the amount has not been claimed as a credit under G.S. 105‑151.31, the taxpayer may deduct from taxable income the amount spent during the taxable year for an eligible patient examination table, as defined in G.S. 105‑151.31. A taxpayer that has taken a deduction under this subsection in a previous taxable year must add to taxable income the amount related to the eligible patient examination table deducted under this subdivision in a previous year and not included in taxable income in the current year."
SECTION 5.  There is appropriated from the General Fund to the Department of Health and Human Service the sum of one million dollars ($1,000,000) for each year of the 2007‑2009 fiscal biennium to make grants to nonprofit agencies to be used for the purchase of eligible patient examination tables, as defined in G.S. 105‑130.49.  The amount of a grant may not exceed five thousand dollars ($5,000) for each eligible patient examination table placed into service and may not exceed ten thousand dollars ($10,000) per grantee per year.
SECTION 6.  Sections 1 through 4 of this act are effective for taxable years beginning on or after January 1, 2007.  The remainder of this act becomes effective July 1, 2007.