What's happening
This bill creates a tax credit for clinicians in New York who provide unpaid preceptor instruction to students in certain health professions.
Why it matters
Addresses healthcare workforce shortages. by incentivizing experienced clinicians to mentor and train the next generation of health professionals, potentially increasing the number of well-prepared practitioners in New York.
Targets critical healthcare fields. including family medicine, internal medicine, pediatrics, OB/GYN, emergency medicine, psychiatry, and general surgery—helping to ensure that students in these high-need specialties receive hands-on training.
Limits and manages public cost. by capping the individual credit at $3,000 per clinician per year and setting an annual statewide maximum of $3 million in credits, balancing support for education with fiscal responsibility.
Streamlines certification and oversight. by allowing regulatory agencies to bypass standard rulemaking procedures and share information, aiming for efficient implementation and oversight of the credit program.
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Who cares
Headline styles
Tax Credit for Medical Teachers
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to budget and revenue
- Reported and committed to finance
- Print number 4033a
- Amend (t) and recommit to budget and revenue
- Referred to budget and revenue
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Credit for Health Preceptors
In Assembly Committee · Ways And Means · Sponsor Aileen Gunther
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4033--A
2019-2020 Regular Sessions
IN SENATE
February 25, 2019
Introduced by Sens. STAVISKY, AKSHAR, GALLIVAN, HELMING, RITCHIE, ROBACH, SAVINO -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
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 Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (jjj) to read as follows:
(jjj) Clinical preceptorship credit. (1) General. A taxpayer who is a preceptor clinician who provides preceptor instruction as part of a clinical preceptorship shall be allowed a credit of one thousand dollars for each one hundred hours of such preceptor instruction; provided that the credit allowed pursuant to this subsection shall not exceed three thousand dollars during any taxable year.
(2) Definitions. As used in this subsection:
(A) The term "preceptor clinician" means a (i) physician licensed pursuant to article one hundred thirty-one of the education law, (ii) physician assistant licensed pursuant to article one hundred thirty-one-B of the education law, (iii) specialist assistant registered pursuant to article one hundred thirty-one-C of the education law, (iv) certified registered nurse anesthetist certified by the education department, (v) registered professional nurse licensed pursuant to section sixty-nine hundred five of the education law, (vi) nurse practitioner certified pursuant to section sixty-nine hundred ten of the education law, (vii) clinical nurse specialist certified pursuant to section sixty-nine hundred eleven of the education law, or (viii)
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01457-03-9
S. 4033--A 2
midwife licensed pursuant to article one hundred forty of the education law, who, without the provision of any form of compensation therefor, provides a clinical preceptorship or preceptorships including, but not limited to, both community and in-patient facilities, during the taxable year.
(B) The term "clinical preceptorship" means a preceptorship for a student enrolled in a New York state based educational program approved pursuant to title eight of the education law to become a physician, physician assistant, specialist assistant, certified registered nurse anesthetist, registered professional nurse, nurse practitioner, clinical nurse specialist or midwife, and which preceptorship provides preceptor instruction in family medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry or general surgery under the supervision of a preceptor clinician.
(3) Application of credit. In no event shall the amount of the credit provided by this subsection exceed the taxpayer's tax for the taxable year. If the amount of the credit and carryovers of such credit allowed under this subsection exceeds such tax, the excess as well as any part of the credit or carryovers of such credit, or both may be carried over to the following year or years.
(4) Aggregate amount. The aggregate amount of tax credits allowed pursuant to the authority of this subsection shall be three million dollars each year during the period two thousand twenty through two thousand twenty-four. If the total amount of allocated credits applied for in any particular year exceeds the aggregate amount of tax credit allowed for such year, such excess shall be treated as having been applied for on the first day of the subsequent year.
§ 2. The commissioner of education along with the commissioner of the department of taxation and finance are authorized to promulgate rules and regulations without being subject to the state administrative procedure act in regard to the issuance of a certification identifying the name of a preceptor clinician and the hours spent as an instructor and a report necessary to effectuate the clinical preceptorship credit program under this act. Notwithstanding any provision of law to the contrary, the commissioner of education shall permit the commissioner of the department of taxation and finance or proper officers of such department to inspect the certificate or report filed and issued by the commissioner of education for the purposes of administering the clinical preceptorship tax credit pursuant to subsection (jjj) of section 606 of the tax law.
§ 3. This act shall take effect immediately and shall apply to taxable years beginning on January 1, 2020 and shall expire and be deemed repealed December 31, 2024.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to establish- ing 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 by adding a new subsection (hhh) 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:
Read the full memo (750 words)
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.
Subdivision three establishes the credit as a refundable tax credit.
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 Revised 2-28-19 provide students with intense first-hand training in their designated health setting, an essential component of clinical professional development. This enhanced learning experience equips students with the necessary 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 preceptor is substantial, and some preceptors have begun to charge institutions 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
S 4611B (2017-2018): referred to Finance
Difference between prior and amended version
Amended version sunsets in four years and contains an annual cap of $3M per year.
Fiscal implications
To be determined.
Effective date
This act shall take effect on the first of January next succeeding the date on which it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.