17053.91.

 (a)  For each taxable year beginning on or after January 1, 2008, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount equal to 25 percent of the “net tax,” of an individual who is a qualified medical care professional.

(b) For purposes of this section:

(1) “Qualified medical care professional” means any individual, licensed as a healing arts practitioner under Division 2 (commencing with Section 500) of the Business and Professions Code, who provides medical services in a rural area.

(2) “Rural area” means any open country or any place, town, village, or city which, by itself, and taken together with any other places, towns, villages, or cities that it is part of, or associated with, either has a population not exceeding 10,000, or has a population not exceeding 20,000 and is contained within a nonmetropolitan area. “Rural area” also includes any open country, place, town, village, or city located within a standard metropolitan statistical area within this state, as established by the United States Office of Management and Budget, if the population thereof does not exceed 20,000 and the area is not part of, or associated with, an urban area and is rural in character.

(c) In the case where the credit allowed by this section exceeds the “net tax,” the excess may be carried over to reduce the “net tax” in the following year, and succeeding years if necessary, until the credit is exhausted.