S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3704
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2019
                                ___________
 
 Introduced  by M. of A. GUNTHER, JONES -- Multi-Sponsored by -- M. of A.
   PALMESANO, THIELE -- 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:
 
   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
 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,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01457-01-9

 A. 3704                             2
 
 PROVIDES  A  CLINICAL PRECEPTORSHIP OR PRECEPTORSHIPS INCLUDING, BUT NOT
 LIMITED TO, BOTH COMMUNITY AND IN-PATIENT FACILITIES, DURING THE TAXABLE
 YEAR.
   (B)  THE  TERM  "CLINICAL  PRECEPTORSHIP"  MEANS A PRECEPTORSHIP FOR A
 STUDENT ENROLLED IN A NEW YORK STATE BASED EDUCATIONAL PROGRAM  APPROVED
 PURSUANT  TO  TITLE  EIGHT  OF  THE EDUCATION LAW TO BECOME A PHYSICIAN,
 PHYSICIAN ASSISTANT, SPECIALIST ASSISTANT,  CERTIFIED  REGISTERED  NURSE
 ANESTHETIST, REGISTERED PROFESSIONAL NURSE, NURSE PRACTITIONER, CLINICAL
 NURSE  SPECIALIST OR MIDWIFE, AND WHICH PRECEPTORSHIP PROVIDES PRECEPTOR
 INSTRUCTION IN FAMILY MEDICINE, INTERNAL MEDICINE,  PEDIATRICS,  OBSTET-
 RICS  AND  GYNECOLOGY, EMERGENCY MEDICINE, PSYCHIATRY OR GENERAL SURGERY
 UNDER THE SUPERVISION OF A PRECEPTOR CLINICIAN.
   (3) APPLICATION OF CREDIT.  IN NO EVENT SHALL THE AMOUNT OF THE CREDIT
 PROVIDED BY THIS SUBSECTION EXCEED THE TAXPAYER'S TAX  FOR  THE  TAXABLE
 YEAR.  IF THE AMOUNT OF THE CREDIT AND CARRYOVERS OF SUCH CREDIT ALLOWED
 UNDER  THIS  SUBSECTION EXCEEDS SUCH TAX, THE EXCESS AS WELL AS ANY PART
 OF THE CREDIT OR CARRYOVERS OF SUCH CREDIT, OR BOTH MAY BE CARRIED  OVER
 TO THE FOLLOWING YEAR OR YEARS.
   (4)  AGGREGATE  AMOUNT.  THE  AGGREGATE  AMOUNT OF TAX CREDITS ALLOWED
 PURSUANT TO THE AUTHORITY OF THIS  SUBSECTION  SHALL  BE  THREE  MILLION
 DOLLARS  EACH  YEAR  DURING  THE  PERIOD TWO THOUSAND TWENTY THROUGH TWO
 THOUSAND TWENTY-FOUR. IF THE TOTAL AMOUNT OF ALLOCATED  CREDITS  APPLIED
 FOR  IN  ANY  PARTICULAR YEAR EXCEEDS THE AGGREGATE AMOUNT OF TAX CREDIT
 ALLOWED FOR SUCH YEAR, SUCH EXCESS  SHALL  BE  TREATED  AS  HAVING  BEEN
 APPLIED FOR ON THE FIRST DAY OF THE SUBSEQUENT YEAR.
   §  2. The commissioner of education along with the commissioner of the
 department of taxation and finance are authorized  to  promulgate  rules
 and regulations without being subject to the state administrative proce-
 dure  act  in  regard to the issuance of a certification identifying the
 name of a preceptor clinician and the hours spent as an instructor and a
 report necessary to effectuate the clinical preceptorship credit program
 under this act. Notwithstanding any provision of law  to  the  contrary,
 the  commissioner  of  education  shall  permit  the commissioner of the
 department of taxation and finance or proper officers of such department
 to inspect the certificate or report filed and issued by the commission-
 er of education for the purposes of administering the  clinical  precep-
 torship  tax  credit  pursuant to subsection (jjj) of section 606 of the
 tax law.
   § 3. This act shall take effect immediately and shall apply to taxable
 years beginning on January 1,  2020  and  shall  expire  and  be  deemed
 repealed December 31, 2024.