assembly Bill A6820B

2017-2018 Legislative Session

Establishes a clinical preceptorship personal income tax credit for certain health care professionals who provide preceptor instruction to students

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Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 23, 2018 print number 6820b
May 23, 2018 amend (t) and recommit to ways and means
Jan 25, 2018 print number 6820a
Jan 25, 2018 amend and recommit to ways and means
Jan 03, 2018 referred to ways and means
Mar 21, 2017 referred to ways and means

Co-Sponsors

A6820 - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A3704
2021-2022: A285

A6820 - Summary

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.

A6820 - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6820

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             March 21, 2017
                               ___________

Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in  relation  to  establishing  a  personal
  income  tax  credit  to  preceptor  clinicians  who  provide preceptor
  instruction

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (hhh) to read as follows:
  (HHH) 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 PRACTI-
TIONER 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)
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09526-06-7

Co-Sponsors

Multi-Sponsors

A6820A - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A3704
2021-2022: A285

A6820A - Summary

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.

A6820A - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 6820--A

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             March 21, 2017
                               ___________

Introduced  by  M. of A. GUNTHER, JONES -- read once and referred to the
  Committee on Ways and Means -- recommitted to the  Committee  on  Ways
  and  Means  in  accordance  with  Assembly Rule 3, sec. 2 -- 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  to  preceptor  clinicians  who  provide preceptor
  instruction

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (iii) to read as follows:
  (III) 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 PRACTI-
TIONER 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)
MIDWIFE  LICENSED PURSUANT TO ARTICLE ONE HUNDRED FORTY OF THE EDUCATION

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

Co-Sponsors

Multi-Sponsors

A6820B (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A3704
2021-2022: A285

A6820B (ACTIVE) - Summary

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.

A6820B (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 6820--B

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             March 21, 2017
                               ___________

Introduced  by  M. of A. GUNTHER, JONES, CURRAN -- Multi-Sponsored by --
  M. of A.  PALMESANO, THIELE -- read once and referred to the Committee
  on Ways and Means -- recommitted to the Committee on Ways and Means in
  accordance with Assembly Rule 3, sec. 2 -- committee discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee -- again reported from said  committee  with  amendments,  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:

  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 PRACTI-
TIONER CERTIFIED PURSUANT TO  SECTION  SIXTY-NINE  HUNDRED  TEN  OF  THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.