Bill Text: NY S04033 | 2019-2020 | General Assembly | Amended


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: Slight Partisan Bill (Republican 5-3)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S04033 Detail]

Download: New_York-2019-S04033-Amended.html


                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 Assem-
        bly, do enact as follows:
     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (jjj) to read as follows:
     3    (jjj)  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)
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01457-03-9

        S. 4033--A                          2
     1  midwife licensed pursuant to article one hundred forty of the  education
     2  law,  who,  without  the provision of any form of compensation therefor,
     3  provides a clinical preceptorship or preceptorships including,  but  not
     4  limited to, both community and in-patient facilities, during the taxable
     5  year.
     6    (B)  The  term  "clinical  preceptorship"  means a preceptorship for a
     7  student enrolled in a New York state based educational program  approved
     8  pursuant  to  title  eight  of  the education law to become a physician,
     9  physician assistant, specialist assistant,  certified  registered  nurse
    10  anesthetist, registered professional nurse, nurse practitioner, clinical
    11  nurse  specialist or midwife, and which preceptorship provides preceptor
    12  instruction in family medicine, internal medicine,  pediatrics,  obstet-
    13  rics  and  gynecology, emergency medicine, psychiatry or general surgery
    14  under the supervision of a preceptor clinician.
    15    (3) Application of credit.  In no event shall the amount of the credit
    16  provided by this subsection exceed the taxpayer's tax  for  the  taxable
    17  year.  If the amount of the credit and carryovers of such credit allowed
    18  under  this  subsection exceeds such tax, the excess as well as any part
    19  of the credit or carryovers of such credit, or both may be carried  over
    20  to the following year or years.
    21    (4)  Aggregate  amount.  The  aggregate  amount of tax credits allowed
    22  pursuant to the authority of this  subsection  shall  be  three  million
    23  dollars  each  year  during  the  period two thousand twenty through two
    24  thousand twenty-four. If the total amount of allocated  credits  applied
    25  for  in  any  particular year exceeds the aggregate amount of tax credit
    26  allowed for such year, such excess  shall  be  treated  as  having  been
    27  applied for on the first day of the subsequent year.
    28    §  2. The commissioner of education along with the commissioner of the
    29  department of taxation and finance are authorized  to  promulgate  rules
    30  and regulations without being subject to the state administrative proce-
    31  dure  act  in  regard to the issuance of a certification identifying the
    32  name of a preceptor clinician and the hours spent as an instructor and a
    33  report necessary to effectuate the clinical preceptorship credit program
    34  under this act. Notwithstanding any provision of law  to  the  contrary,
    35  the  commissioner  of  education  shall  permit  the commissioner of the
    36  department of taxation and finance or proper officers of such department
    37  to inspect the certificate or report filed and issued by the commission-
    38  er of education for the purposes of administering the  clinical  precep-
    39  torship  tax  credit  pursuant to subsection (jjj) of section 606 of the
    40  tax law.
    41    § 3. This act shall take effect immediately and shall apply to taxable
    42  years beginning on January 1,  2020  and  shall  expire  and  be  deemed
    43  repealed December 31, 2024.
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