The definitions below reference geographic rural areas.

• NPs whose practice is rural.
• Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.
• Practitioners who have spent a partial year practicing in a rural area may be eligible for a pro-rated tax credit.
• Once a practitioner is certified, the eligibility may be renewed each year if the practice site remains in an eligible area. Renewal forms are mailed automatically every January to the recipient's home address.
• Each application must be accompanied by a $45.00 processing fee.

The definitions below reference maximum credit tiers (represented as a spreadsheet Excel| PDF, and as a map).

• NPs whose practice is rural.
• Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.
• Practitioners must attest to being willing throughout the tax year to serve patients with Medicare and Medicaid coverage. The practitioner must accept patients insured by Medicare and Medicaid until his/her patient panel reaches a threshold of 20 percent Medicare and 15 percent Medicaid, or the same percentage as in the county population if that percentage is less.
• There are now tiers that dictate the maximum possible tax credit amount.  Those tiers are as follows based upon the location of your practice site (measured in a straight line, not road miles):
  • Tier 1: 10-20 miles from the centroid of a community with a population of 40,000 or more = $3,000
  • Tier 2: 20-50 miles from the centroid of a community with a population of 40,000 or more = $4,000
  • Tier 3: 50+ miles from the centroid of a community with a population of 40,000 or more = $5,000

  If an eligible practitioner meets the criteria of more than one tier, the maximum possible credit would be that of the higher tier.

• Practitioners who have spent a partial year practicing in a rural area may be eligible for a pro-rated tax credit.
• Once a practitioner is certified, the eligibility may be renewed each year if the practice site remains in an eligible area. Renewal forms are mailed automatically every January to the recipient's home address.
• Each application or renewal form must be accompanied by an annual $45.00 processing fee.

The definitions below reference maximum credit tiers (represented as a spreadsheet Excel| PDF, and as a map).  Bolded lines are new rules beginning with tax year 2018.

• NPs whose practice is rural.
• Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.
• Has adjusted gross income (filing individually or jointly) not in excess of $300,000 for the tax year.
• Eligible NPs must attest to being willing throughout the tax year to serve patients with Medicare and Medicaid coverage. The practitioner must accept patients insured by Medicare and Medicaid until his/her patient panel reaches a threshold of 20 percent Medicare and 15 percent Medicaid, or the same percentage as in the county population if that percentage is less.
• There are now tiers that dictate the maximum possible tax credit amount. Those tiers are as follows based upon the location of your practice site (measured in a straight line, not road miles):
  • Tier 1: 10-20 miles from the centroid of a community with a population of 40,000 or more = $3,000
  • Tier 2: 20-50 miles from the centroid of a community with a population of 40,000 or more = $4,000
  • Tier 3: 50+ miles from the centroid of a community with a population of 40,000 or more = $5,000

  If an eligible practitioner meets the criteria of more than one tier, the maximum possible credit would be that of the higher tier.

• The program's sunset date is December 31, 2021. Should the program be discontinued at that time, a taxpayer who meets the eligibility requirements for tax year 2021, could be allowed the credit through tax year 2030, as long as they maintain all eligibility requirements.
• An eligible taxpayer may not claim the credit for more than a total of 10 tax years beginning on or after January 1, 2018.
• Practitioners who have spent a partial year practicing in a rural area may be eligible for a pro-rated tax credit.
• Once a practitioner is certified, the eligibility may be renewed each year if the practice site remains in an eligible area. Renewal forms are mailed automatically every January to the recipient's home address.
• Each application or renewal form must be accompanied by an annual $45.00 processing fee.