NY State Senate Bill 2021-S4229

Senate Bill S4229

2021-2022 Legislative Session

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

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Mar 09, 2021	reported and committed to finance
Feb 03, 2021	referred to budget and revenue

Votes

- Mar 9, 2021 - Budget And Revenue Committee Vote
  S4229
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: Mar 9, 2021
      
      aye (7)
      
      Benjamin
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Rath III
      
      Salazar
      
      Weik

co-Sponsors

View additional co-sponsors

2021-S4229 (ACTIVE) - Details

See Assembly Version of this Bill:: A285
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S4611, A6820
2019-2020: S4033, A3704
2023-2024: S2067, A2230
2025-2026: S7701, A6460

2021-S4229 (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.

2021-S4229 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4229

SPONSOR: STAVISKY
 
TITLE OF BILL:

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

 
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
(hhh) 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
certified 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
Revised 2-28-19 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 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:

Introduced in a previous legislative session.

 
DIFFERENCE BETWEEN PRIOR AND AMENDED VERSION:

Amended version sunsets in four years and contains an annual cap of $3M
per year.

 
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.

2021-S4229 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4229
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 3, 2021
                                ___________
 
 Introduced  by  Sens.  STAVISKY,  AKSHAR,  GALLIVAN,  HARCKHAM, HELMING,
   RITCHIE, SAVINO -- read twice and ordered printed, and when printed to
   be committed to the Committee on Budget and Revenue
 
 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 (kkk) to read as follows:
   (KKK)  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.

                                                            LBD02671-01-1

 S. 4229                             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-TWO THROUGH TWO
 THOUSAND TWENTY-SIX. 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 (kkk) of section 606 of the
 tax law.
   § 3. This act shall take effect immediately and shall apply to taxable
 years beginning on January 1,  2022  and  shall  expire  and  be  deemed
 repealed December 31, 2026.

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