Abstract
The article is devoted to the analysis of the Government Resolution № 484 of 12.04.2020 “On approval of the rules for granting other interbudget transfers from the federal budget to the budgets of the regions in 2020, the source of financial support for which are the budgetary allocations of the reserve fund of the Government of the Russian Federation, in order to co-finance in full the expenditure region obligations, arising with stimulating payments to health staff providing medical care to citizens with a new coronavirus infection COVID-19”. The peculiarities of providing these transfers were considered, the content of the local normative act of the medical organization, which it should adopt and coordinate with the authority of the region in case its divisions work with patients with coronavirus infection COVID-19, as well as the grounds for exemption of incentive payments to medical workers treating citizens with COVID-19 from the individual income tax, were analyzed.
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