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
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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.