New Jersey Statutes Title 54A. New Jersey Gross Income Tax Act 54A § 3-8

a. A taxpayer who is providing primary care as defined in N.J.S.18A:71C-32 at:

b. For the purposes of this section:

“Qualified practice” means a practice at which 50% or more of the total amount received for services at that practice for the taxable year are qualified receipts and 50% or more of the patients whose services are compensated by qualified receipts reside in a Health Enterprise Zone; and

“Qualified receipts” means amounts received for services from the Medicaid program pursuant to P.L.1968, c. 413 (C.30:4D-1 et seq.), including amounts received from managed care organizations under contract with the Medicaid program, the FamilyCare Health Coverage Program pursuant to P.L.2000, c. 71 (C.30:4J-1 et seq.), and the Children's Health Care Coverage Program pursuant to P.L.1997, c. 272 (C.30:4I-1 et seq.) for providing health care services to eligible program recipients.