Bill Text: NY A06820 | 2017-2018 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: 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.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2018-05-23 - print number 6820b [A06820 Detail]

Download: New_York-2017-A06820-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         6820--A
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                     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:
     1    Section  1.  Section  606  of  the  tax law is amended by adding a new
     2  subsection (iii) to read as follows:
     3    (iii) Clinical preceptorship credit. (1) General. A taxpayer who is  a
     4  preceptor  clinician  who  provides  preceptor  instruction as part of a
     5  clinical preceptorship shall be allowed a credit of one thousand dollars
     6  for each one hundred hours of such preceptor instruction; provided  that
     7  the  credit  allowed  pursuant to this subsection shall not exceed three
     8  thousand dollars during any taxable year.
     9    (2) Definitions. As used in this subsection:
    10    (A) The term "preceptor clinician"  means  a  (i)  physician  licensed
    11  pursuant  to  article  one hundred thirty-one of the education law, (ii)
    12  physician  assistant  licensed   pursuant   to   article   one   hundred
    13  thirty-one-B of the education law, (iii) specialist assistant registered
    14  pursuant  to article one hundred thirty-one-C of the education law, (iv)
    15  certified  registered  nurse  anesthetist  certified  by  the  education
    16  department,  (v)  registered  professional  nurse  licensed  pursuant to
    17  section sixty-nine hundred five of the education law, (vi) nurse practi-
    18  tioner certified pursuant to  section  sixty-nine  hundred  ten  of  the
    19  education  law,  (vii)  clinical  nurse specialist certified pursuant to
    20  section sixty-nine hundred  eleven  of  the  education  law,  or  (viii)
    21  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.
                                                                   LBD09526-09-8
        A. 6820--A                          2
     1  law, who, without the provision of any form  of  compensation  therefor,
     2  provides  a  clinical preceptorship or preceptorships including, but not
     3  limited to, both community and in-patient facilities, during the taxable
     4  year.
     5    (B)  The  term  "clinical  preceptorship"  means a preceptorship for a
     6  student enrolled in a New York state based educational program  approved
     7  pursuant  to  title  eight  of  the education law to become a physician,
     8  physician assistant, specialist assistant,  certified  registered  nurse
     9  anesthetist, registered professional nurse, nurse practitioner, clinical
    10  nurse  specialist or midwife, and which preceptorship provides preceptor
    11  instruction in family medicine, internal medicine,  pediatrics,  obstet-
    12  rics  and  gynecology, emergency medicine, psychiatry or general surgery
    13  under the supervision of a preceptor clinician.
    14    (3) Application of credit. If the amount of the credit  allowed  under
    15  this subsection for any taxable year exceeds the taxpayer's tax for such
    16  year, the excess will be treated as an overpayment of tax to be credited
    17  or  refunded  in  accordance  with the provisions of section six hundred
    18  eighty-six of this article; provided, however, that no interest shall be
    19  paid thereon.
    20    § 2. This act shall take effect on the first of January next  succeed-
    21  ing the date on which it shall have become a law.