Alabama 2022 Regular Session

Alabama House Bill HB280 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 HB280
2	2	2 215806-1
3	3	3 By Representative Sells
4	4	4 RFD: Ways and Means Education
5	5	5 First Read: 08-FEB-22
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7	7	Page 0 1 215806-1:n:01/06/2022:KMS/cmg LSA2021-2483
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14	14	8 SYNOPSIS: This bill would establish the Preceptor Tax
15	15	9 Incentive Program to provide an opportunity for
16	16	10 students enrolled in certain health professions
17	17	11 training programs to train in rural and underserved
18	18	12 counties in the state and to address primary care
19	19	13 shortages in the state.
20	20	14 This bill would provide an income tax credit
21	21	15 incentive of $500 for each 160 hour clinical
22	22	16 preceptorship rotation per calendar year for an
23	23	17 otherwise unpaid community-based faculty preceptor
24	24	18 physician for the following types of students:
25	25	19 Medical allopathic or osteopathic, dental, and
26	26	20 optometric.
27	27	21 This bill would also provide an income tax
28	28	22 credit incentive of $425 for each 160 hour clinical
29	29	23 preceptorship rotation per calendar year for an
30	30	24 otherwise unpaid community-based certified
31	31	25 registered nurse practitioner, certified nurse
32	32	26 midwife, certified registered nurse anesthetist, or
33	33	27 physician assistant.
34	34	Page 1 1
35	35	2 A BILL
36	36	3 TO BE ENTITLED
37	37	4 AN ACT
38	38	5
39	39	6 Relating to state income tax; to establish the
40	40	7 Preceptor Tax Incentive Program to provide income tax credit
41	41	8 incentives for certain medical students who train in rural and
42	42	9 underserved counties in the state.
43	43	10 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
44	44	11 Section 1. (a) The Preceptor Tax Incentive Program
45	45	12 is created.
46	46	13 (b) For the purposes of this section, the following
47	47	14 terms shall have the following meanings:
48	48	15 (1) CLINICAL PRECEPTORSHIP. A clinical educational
49	49	16 or training rotation for a student in any of the following
50	50	17 programs, that are physically located in this state and
51	51	18 approved by and provided through a qualified health
52	52	19 professions training program, for which the clinical
53	53	20 preceptor, also physically located in this state, is otherwise
54	54	21 not compensated for the preceptorship:
55	55	22 a. A medical allopathic or osteopathic program.
56	56	23 b. A dental program.
57	57	24 c. An optometric program.
58	58	25 d. A physician assistant program.
59	59	26 e. A nurse practitioner program.
60	60	27 f. A nurse midwife program.
61	61	Page 2 1 g. A nurse anesthetist program.
62	62	2 (2) COMMUNITY-BASED FACULTY PRECEPTOR. A physician,
63	63	3 advanced practice nurse, or physician assistant who is
64	64	4 licensed in this state and receives no financial compensation
65	65	5 from any source for the teaching of students in a medical
66	66	6 program, dental program, optometric program, physician
67	67	7 assistant program, or nurse practitioner, nurse midwife, or
68	68	8 nurse anesthetist program.
69	69	9 (3) COMMUNITY-BASED NURSE PRACTITIONER PRECEPTOR. A
70	70	10 certified registered nurse practitioner licensed under Chapter
71	71	11 21 of Title 34, Code of Alabama 1975, who provides medical
72	72	12 services in a health care facility that is physically located
73	73	13 in this state and not owned or operated by a qualified
74	74	14 nursing, medical, or osteopathic school and who, through an
75	75	15 agreement with a qualified nursing school physically located
76	76	16 in this state, provides one or more clinical preceptorships
77	77	17 for training to students in a nurse practitioner, nurse
78	78	18 midwife, or nurse anesthetist program for which he or she
79	79	19 receives no monetary compensation.
80	80	20 (4) COMMUNITY-BASED PHYSICIAN ASSISTANT PRECEPTOR.
81	81	21 An assistant to physician licensed under Chapter 24 of Title
82	82	22 34, Code of Alabama 1975, who provides medical services in a
83	83	23 health care facility that is physically located in this state
84	84	24 and not owned or operated by a qualified medical, nursing, or
85	85	25 osteopathic school and who, through an agreement with a
86	86	26 qualified health professions program physically located in
87	87	27 this state, provides one or more clinical preceptorships for
88	88	Page 3 1 students in a physician assistant program for which he or she
89	89	2 receives no monetary compensation.
90	90	3 (5) COMMUNITY-BASED PHYSICIAN, DENTIST, OR OPTOMETRY
91	91	4 PRECEPTOR. A physician licensed under Chapter 24 of Title 34,
92	92	5 Code of Alabama 1975; a dentist licensed under Chapter 9 of
93	93	6 Title 34, Code of Alabama 1975; or an optometrist licensed
94	94	7 under Chapter 22 of Title 34, Code of Alabama 1975, who
95	95	8 provides medical services in a health care facility that is
96	96	9 physically located in this state and not owned or operated by
97	97	10 a qualified medical, dental, optometric, nursing, or
98	98	11 osteopathic school and who, through an agreement with a
99	99	12 qualified medical school physically located in this state,
100	100	13 provides one or more clinical preceptorships for students in a
101	101	14 medical program, dental program, optometric program, physician
102	102	15 assistant program, or nurse practitioner, nurse midwife, or
103	103	16 nurse anesthetist program for which he or she receives no
104	104	17 monetary compensation.
105	105	18 (6) HEALTH PROFESSIONAL SHORTAGE AREA. Areas of the
106	106	19 state that are designated by the Health Resources and Services
107	107	20 Administration as having shortages of primary medical care,
108	108	21 dental care, or mental health care providers. A shortage area
109	109	22 may be geographic-based, population-based, or facility-based.
110	110	23 Health professional shortage area scores are based on
111	111	24 discipline-specific methodology, however, three scoring
112	112	25 criteria are common across all health professional shortage
113	113	26 area disciplines:
114	114	27 a. Population to provider ratio.
115	115	Page 4 1 b. Percentage of the population below 100 percent of
116	116	2 the federal poverty level.
117	117	3 c. Travel time to the nearest source of care outside
118	118	4 the designated shortage area.
119	119	5 (7) MEDICALLY UNDERSERVED AREA and MEDICALLY
120	120	6 UNDERSERVED POPULATION.
121	121	7 a. An area or population in this state identified by
122	122	8 the Health Resources and Services Administration Agency of the
123	123	9 United States Department of Health and Human Services as a
124	124	10 geographic area and population with a lack of access to
125	125	11 primary care services based on the following established
126	126	12 indicators:
127	127	13 1. Provider per 1,000 population ratio.
128	128	14 2. Percentage of population at 100 percent of the
129	129	15 federal poverty level.
130	130	16 3. Percentage of population age 65 and older.
131	131	17 4. Infant mortality rate.
132	132	18 b. A calculated index of medical underservice score
133	133	19 of 62.0 or below qualifies for designation as a medically
134	134	20 underserved area or medically underserved population.
135	135	21 (8) PROGRAM. The Preceptor Tax Incentive Program.
136	136	22 (9) QUALIFIED HEALTH PROFESSIONS TRAINING PROGRAM.
137	137	23 An institution of higher education that is physically located
138	138	24 in this state and has an accredited educational program for
139	139	25 medicine, dentistry, optometry, physician assistants, or nurse
140	140	26 practitioners, nurse midwives, and nurse anesthetists.
141	141	Page 5 1 (10) RURAL AREA. As defined by the United States
142	142	2 Census Bureau, in the context of health care, health data, and
143	143	3 the location of health care services, all population, housing,
144	144	4 and territory not included within a state-urbanized area with
145	145	5 a population of 50,000 or more.
146	146	6 (c)(1) Beginning with the 2022 tax year, a
147	147	7 community-based physician, dentist, or optometry preceptor,
148	148	8 community-based physician assistant preceptor, or
149	149	9 community-based nurse practitioner, nurse midwife, or nurse
150	150	10 anesthetist preceptor physically located in this state shall
151	151	11 be allowed a credit against the tax imposed by Section
152	152	12 40-18-2, Code of Alabama 1975, if he or she conducts an unpaid
153	153	13 clinical preceptorship, in the following amounts:
154	154	14 a. A community-based physician, dentist, or
155	155	15 optometrist preceptor shall be allowed a credit of five
156	156	16 hundred dollars ($500) per rotation, up to an annual maximum
157	157	17 of six thousand dollars ($6,000).
158	158	18 b. A community-based physician assistant preceptor
159	159	19 shall be allowed a credit of four hundred twenty-five dollars
160	160	20 ($425) per rotation, up to an annual maximum of five thousand
161	161	21 one hundred dollars ($5,100).
162	162	22 c. A community-based nurse practitioner, certified
163	163	23 nurse midwife, or certified registered nurse anesthetist
164	164	24 preceptor shall be allowed a credit of four hundred
165	165	25 twenty-five dollars ($425) per rotation, up to an annual
166	166	26 maximum of five thousand one hundred dollars ($5,100).
167	167	Page 6 1 (2) An individual shall not accrue more than 12
168	168	2 clinical preceptorships of any of the above categories in one
169	169	3 calendar year.
170	170	4 (3) A community-based faculty preceptor shall not be
171	171	5 eligible to earn hours credited toward a clinical
172	172	6 preceptorship tax credit if he or she has not registered with
173	173	7 the Alabama Statewide Area Health Education Center Program
174	174	8 Office in Birmingham, Alabama.
175	175	9 (4) The Alabama Statewide Area Health Education
176	176	10 Center Program Office shall administer the program and certify
177	177	11 clinical preceptorship rotations on behalf of all eligible
178	178	12 public and private training programs for medicine, optometry,
179	179	13 and dental physician assistant, or nurse practitioner, nurse
180	180	14 midwife, and nurse anesthetist programs physically located in
181	181	15 this state.
182	182	16 (5) To receive the credit provided by this section,
183	183	17 a community-based faculty preceptor shall claim the credit on
184	184	18 his or her state income tax return for the tax year in which
185	185	19 he or she completed the clinical preceptorship rotation; shall
186	186	20 certify that he or she, and the health care center or facility
187	187	21 through which he or she is employed, did not receive monetary
188	188	22 payment during the tax year from any source for the training
189	189	23 of medical, optometry, and dental physician assistant, or
190	190	24 nurse practitioner, nurse midwife, and nurse anesthetist
191	191	25 students; and shall submit supporting documentation to the
192	192	26 Department of Revenue.
193	193	Page 7 1 (6) In no event shall the total amount of the tax
194	194	2 credit provided by this section for a taxable year exceed the
195	195	3 income tax liability of the taxpayer. No tax credit shall be
196	196	4 allowed the taxpayer against his or her tax liability for
197	197	5 prior or succeeding years.
198	198	6 (d) Adjudication of possible filing errors or
199	199	7 violations of the law shall be determined by the Department of
200	200	8 Revenue.
201	201	9 Section 2. This act shall become effective on the
202	202	10 first day of the third month following its passage and
203	203	11 approval by the Governor, or its otherwise becoming law.
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