Income tax and ad valorem tax; authorize credit for contributions to certain hospitals.

An Act To Authorize An Income Tax Credit For Voluntary Cash Contributions By Taxpayers To Rural Hospitals; To Authorize An Ad Valorem Tax Credit For Voluntary Cash Contributions By Individual Taxpayers To Rural Hospitals; To Limit The Amount Of The Tax Credits; To Provide That Unused Portions Of A Credit May Be Carried Forward For Five Consecutive Years From The Close Of The Tax Year In Which The Credit Was Earned; To Provide That Contributions For Which Credits Are Claimed Under This Act May Not Be Used As Deductions For State Tax Purposes; To Provide The Criteria That A Hospital Must Meet In Order For A Contribution To The Hospital To Qualify For The Credit Authorized By This Act; And For Related Purposes.