Senate Bill S4611B

                                 BILL NUMBER:  S4611

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing a personal income tax credit to community-based faculty
clinicians who provide clinical preceptorships

 PURPOSE :

This bill would establish a clinical preceptorship personal income tax
credit for health care professionals who provide community-based
instruction to students.

 SUMMARY OF PROVISIONS :

Section one amends section 606 of the tax law by adding a new
subsection (hhh) to establish a clinical preceptorship credit. A
taxpayer who is a community-based faculty clinician who provides
community-based instruction as part of a clinical preceptorship shall
be allowed a credit of $1,000 for each 100 hours of such
community-based instruction; provided that the credit shall not exceed
$3,000 during any taxable year. Subdivision 2 establishes the
following definitions:

A "community-based faculty 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 pursuant to article 131-c, (iv) certified
registered nurse anesthetist certified by the education department,
(v) nurse practitioner certified pursuant to section 6910 of the
education law, (vi) clinical nurse specialist certified pursuant to
section 6911 of the education law, or (vii) midwife licensed pursuant
to article 141 of the education law, who without provision of any form
of compensation therefore, provides a clinical preceptorship or
preceptorships 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, nurse practitioners, clinical nurse specialist or
midwife, and which preceptorship provides community-based instruction
in family medicine, internal medicine, pediatrics, obstetrics and
gynecology, emergency medicine, psychiatry or general surgery under
the supervision of a community-based faculty clinician.

Subdivision three establishes the credit as a refundable tax credit.

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 development. This enhanced learning experience equips
students with the necessary 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 preceptor is substantial, and
some preceptors have begun to charge institutions 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 community-based
faculty clinicians who provides community-based instruction as part of
a clinical preceptorship. 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
preceptorships. 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 :

New Bill.

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.

                                
 
BILL NUMBER: S4611A               Revised 1/25/18

SPONSOR: MURPHY
 
TITLE OF BILL:  An act to amend the tax law, in relation to establish-
ing a personal income tax credit to preceptor clinicians who provide
preceptor instruction

 
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 by adding a new subsection
(iii) 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.

Subdivision three establishes the credit as a refundable tax credit.

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 preceptor is substantial, and
some preceptors have begun to charge institutions 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:

2017: S4611

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.