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A02230 Summary:

BILL NOA02230
 
SAME ASSAME AS S02067
 
SPONSORGunther
 
COSPNSRJones, Lupardo, McDonough, Smith, Brabenec, Joyner, Simon, Jean-Pierre, Gonzalez-Rojas, Forrest, Eachus, Sayegh, Sillitti, Bendett, Shimsky, Carroll, Hevesi, Lunsford, Raga
 
MLTSPNSR
 
Amd §606, Tax L
 
Establishes a clinical preceptorship personal income tax credit for certain health care professionals who provide preceptor instruction to students studying to be a health care professional.
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A02230 Actions:

BILL NOA02230
 
01/25/2023referred to ways and means
01/03/2024referred to ways and means
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A02230 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A2230
 
SPONSOR: Gunther
  TITLE OF BILL: An act to amend the tax law, in relation to establishing a personal income tax credit for preceptor clinicians who provide preceptor instruction; and providing for the repeal of such provisions upon the expiration thereof   PURPOSE: This bill would establish a clinical preceptorship personal income tax credit for health care professionals who provide preceptor instruction to students.   SUMMARY OF PROVISIONS: Section one amends section 606 of the tax law to establish a clinical preceptorship credit. A taxpayer who is a preceptor clinician who provides preceptor instruction as part of a clinical preceptorship shall be allowed a credit of $1,000 for each 100 hours of such preceptor instruction; provided that the credit shall not exceed $3,000 during any taxable year. Subdivision 2 establishes the following definitions: A term "preceptor clinician" means a (i) a physician licensed pursuant to article 131 of the education law, (ii) physician assistance licensed pursuant to article 131-b, (iii) specialist assistant registered pursu- ant to article 131-c, (iv) certified registered nurse anesthetist certi- fied by the education department, (v) registered professional nurse licensed pursuant to section 6905 of the education law, (vi) nurse prac- titioner certified pursuant to section 6910 of the education law, (vii) clinical nurse specialist certified pursuant to section 6911 of the education law, or (viii) midwife licensed pursuant to article 141 of the education law, who without provision of any form of compensation there- fore, provides a clinical preceptorship or preceptorships including, not limited to, both community and in-patient facilities, during the taxable year. A "clinical preceptorship" means a preceptorship for a student enrolled in a New York state based educational program approved pursuant to title 8 of the education law to become a physician, physician assistant, specialist assistant, certified registered nurse anesthetist, registered professional nurse, nurse practitioners, clinical nurse specialist or midwife, and which preceptorship provides preceptor instruction in fami- ly medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry or general surgery under the supervision of a preceptor clinician. Section two establishes the effective date.   JUSTIFICATION: Preceptorships provide students a bridge between classroom education and clinical hands-on training. Experienced clinicians act as preceptors to provide students with intense first-hand training in their designated health setting, an essential component of clinical professional develop- ment. This enhanced learning experience equips students with the neces- sary tools to allow them to provide effective care once they graduate and enter the workforce. Unfortunately, there is a substantial shortage of qualified preceptors in the state. The time requirement of a precep- tor is substantial, and some preceptors have begun to charge insti- tutions between $250-$999 per rotation for their services. New York institutions are unable to afford this cost, or compete with offshore medical schools and health programs, which pay preceptors to take their students. In October of 2016, Pace University's College of Health Professions conducted a survey of both public and private institutions on the state of college and university clinical affiliations in New York. A survey of thirty-three institutions found that 75% of them were having difficulty securing and maintaining clinical placements, and 93% of institutions cited "lack of interest by practitioners" as the primary challenge in securing placements. In November of 2016, Pace University's College of Health Professions conducted a national survey finding similar results. This bill seeks to make New York State competitive in the market for qualified preceptors by creating a clinical preceptorship personal income tax credit, which will incentivize participation in clinical training programs. The credit would be available to preceptor clinicians who provide instruction as part of a clinical preceptorship in both community and in-patient facilities. The credit would be for $1,000 for each 100 hours of community-based instruction, with a maximum credit of $3,000. The credit would only be available to those clinicians that do not receive any form of compensation for providing clinical preceptor- ships. New York State provides some of the best clinical educational opportunities in the country, and this bill will provide a mechanism to continue this tradition in the competitive global market.   LEGISLATIVE HISTORY: 2021-22: A285 referred to Ways & Means/S4229 referred to Budget & Reven- ue 2019-20: A 3704 referred to Ways & Means/S4033A referred to Budget & Revenue 2017-18: A6820B referred to Ways & Means   FISCAL IMPLICATIONS: To be determined.   EFFECTIVE DATE: This act shall take effect immediately and shall apply to taxable years beginning on January 1, 2024 and shall expire and be deemed repealed December 31, 2028.
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A02230 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          2230
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 25, 2023
                                       ___________
 
        Introduced by M. of A. GUNTHER, JONES, LUPARDO, McDONOUGH, SMITH, BRABE-
          NEC,  JOYNER, SIMON, JEAN-PIERRE, GONZALEZ-ROJAS, FORREST -- read once
          and referred to the Committee on Ways and Means
 
        AN ACT to amend the tax law, in  relation  to  establishing  a  personal
          income  tax  credit  for  preceptor  clinicians  who provide preceptor
          instruction; and providing for the repeal of such provisions upon  the
          expiration thereof
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (ooo) to read as follows:
     3    (ooo)  Clinical preceptorship credit. (1) General. A taxpayer who is a
     4  preceptor clinician who provides preceptor  instruction  as  part  of  a
     5  clinical preceptorship shall be allowed a credit of one thousand dollars
     6  for  each one hundred hours of such preceptor instruction; provided that
     7  the credit allowed pursuant to this subsection shall  not  exceed  three
     8  thousand dollars during any taxable year.
     9    (2) Definitions. As used in this subsection:
    10    (A)  The  term  "preceptor  clinician"  means a (i) physician licensed
    11  pursuant to article one hundred thirty-one of the  education  law,  (ii)
    12  physician   assistant   licensed   pursuant   to   article  one  hundred
    13  thirty-one-B of the education law, (iii) specialist assistant registered
    14  pursuant to article one hundred thirty-one-C of the education law,  (iv)
    15  certified  registered  nurse  anesthetist  certified  by  the  education
    16  department, (v)  registered  professional  nurse  licensed  pursuant  to
    17  section sixty-nine hundred five of the education law, (vi) nurse practi-
    18  tioner  certified  pursuant  to  section  sixty-nine  hundred ten of the
    19  education law, (vii) clinical nurse  specialist  certified  pursuant  to
    20  section  sixty-nine  hundred  eleven  of  the  education  law, or (viii)
    21  midwife licensed pursuant to article one hundred forty of the  education
    22  law,  who,  without  the provision of any form of compensation therefor,
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06403-01-3

        A. 2230                             2
 
     1  provides a clinical preceptorship or preceptorships including,  but  not
     2  limited to, both community and in-patient facilities, during the taxable
     3  year.
     4    (B)  The  term  "clinical  preceptorship"  means a preceptorship for a
     5  student enrolled in a New York state based educational program  approved
     6  pursuant  to  title  eight  of  the education law to become a physician,
     7  physician assistant, specialist assistant,  certified  registered  nurse
     8  anesthetist, registered professional nurse, nurse practitioner, clinical
     9  nurse  specialist or midwife, and which preceptorship provides preceptor
    10  instruction in family medicine, internal medicine,  pediatrics,  obstet-
    11  rics  and  gynecology, emergency medicine, psychiatry or general surgery
    12  under the supervision of a preceptor clinician.
    13    (3) Application of credit.  In no event shall the amount of the credit
    14  provided by this subsection exceed the taxpayer's tax  for  the  taxable
    15  year.  If the amount of the credit and carryovers of such credit allowed
    16  under  this  subsection exceeds such tax, the excess as well as any part
    17  of the credit or carryovers of such credit, or both may be carried  over
    18  to the following year or years.
    19    (4)  Aggregate  amount.  The  aggregate  amount of tax credits allowed
    20  pursuant to the authority of this  subsection  shall  be  three  million
    21  dollars each year during the period two thousand twenty-four through two
    22  thousand  twenty-eight. If the total amount of allocated credits applied
    23  for in any particular year exceeds the aggregate amount  of  tax  credit
    24  allowed  for  such  year,  such  excess  shall be treated as having been
    25  applied for on the first day of the subsequent year.
    26    § 2. The commissioner of education along with the commissioner of  the
    27  department  of  taxation  and finance are authorized to promulgate rules
    28  and regulations without being subject to the state administrative proce-
    29  dure act in regard to the issuance of a  certification  identifying  the
    30  name of a preceptor clinician and the hours spent as an instructor and a
    31  report necessary to effectuate the clinical preceptorship credit program
    32  under  this  act.  Notwithstanding any provision of law to the contrary,
    33  the commissioner of education  shall  permit  the  commissioner  of  the
    34  department of taxation and finance or proper officers of such department
    35  to inspect the certificate or report filed and issued by the commission-
    36  er  of  education for the purposes of administering the clinical precep-
    37  torship tax credit pursuant to subsection (ooo) of section  606  of  the
    38  tax law.
    39    § 3. This act shall take effect immediately and shall apply to taxable
    40  years  beginning  on  January  1,  2024  and  shall expire and be deemed
    41  repealed December 31, 2028.
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