Amends existing law to provide an income tax credit for charitable contributions made to medical residency placement organizations accredited by the Accreditation Council for Graduate Medical Education or the American osteopathic organization based in Idaho and devoted to placing medical residency within Idaho.

INCOME TAX CREDITS - Amends existing law to provide an income tax credit for charitable contributions made to medical residency placement organizations accredited by the Accreditation Council for Graduate Medical Education or the American osteopathic organization based in Idaho and devoted to placing medical residency within Idaho.