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.
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.
