Alabama House Bill HB280

Alabama 2022 Regular Session

• Introduced: 2/8/22
• Refer: 2/8/22

Caption

Taxation, Preceptor Tax Incentive Program, established, income tax credit incentives provided for certain medical students

Impact

This legislation is designed to encourage more healthcare providers to engage in training and mentoring roles within rural areas, ultimately aiming to improve access to primary care services where shortages are most pronounced. By incentivizing unpaid preceptorships, the state seeks to cultivate a stronger pipeline of healthcare professionals willing to work in underserved communities. The expected outcome is an enhancement in the availability of medical care in regions that are often neglected and face significant healthcare challenges.

Summary

House Bill 280 establishes the Preceptor Tax Incentive Program aimed at addressing the shortage of healthcare professionals in rural and underserved areas of Alabama. The bill offers income tax credit incentives to community-based preceptors who provide training to students in various health professions, including medical, dental, optometry, and nursing fields. Specifically, it grants a $500 credit per 160-hour clinical preceptorship rotation for physicians, and $425 for nurse practitioners, certified nurse midwives, nurse anesthetists, and physician assistants, with certain annual limits on the total credits that can be claimed.

Contention

Despite the potential benefits, some stakeholders have raised concerns about the bill's reliance on tax incentives. Opponents argue that such incentives may not be sufficient to solve the deeper issues related to the retention of healthcare professionals in rural areas, suggesting that more systemic changes are necessary. There are also worries that the maximum allowable credits might not adequately reflect the effort and resources expended by preceptors. Moreover, questions remain regarding the administrative aspects of the program and whether it will effectively reach those most in need of assistance.