As used in this chapter, "taxpayer" means an individual who:

1. (1) is a physician practicing as a primary care physician;
2. (2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide primary health care services as a physician owned entity;
3. (3) is not employed by a health system (as defined in IC 16-18-2-168.5 ); and
4. (4) has any state income tax liability.

As added by P.L.203-2023, SEC.3.