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. LBD06403-01-3A. 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.
