Bill Text: NY A02230 | 2023-2024 | General Assembly | Introduced


Bill Title: 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.

Spectrum: Moderate Partisan Bill (Democrat 16-4)

Status: (Introduced) 2024-01-03 - referred to ways and means [A02230 Detail]

Download: New_York-2023-A02230-Introduced.html



                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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