Colorado 2022 Regular Session

Colorado House Bill HB1005 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	Second Regular Session
	2	+	Seventy-third General Assembly
	3	+	STATE OF COLORADO
	4	+	REREVISED
	5	+	This Version Includes All Amendments
	6	+	Adopted in the Second House
	7	+	LLS NO. 22-0484.01 Pierce Lively x2059
1	8		HOUSE BILL 22-1005
2		-	BY REPRESENTATIVE(S) McCluskie and Will, Amabile, Bernett, Bird,
3		-	Bockenfeld, Caraveo, Cutter, Duran, Esgar, Exum, Jodeh, Kennedy, Kipp,
4		-	Lindsay, Lontine, McLachlan, Michaelson Jenet, Mullica, Pelton, Ricks,
5		-	Roberts, Soper, Titone, Valdez A., Valdez D., Weissman;
6		-	also SENATOR(S) Rankin, Donovan, Ginal, Gonzales, Hansen,
7		-	Jaquez Lewis, Lee, Moreno, Pettersen, Priola, Winter.
	9	+	House Committees Senate Committees
	10	+	Health & Insurance Finance
	11	+	Finance Appropriations
	12	+	Appropriations
	13	+	A BILL FOR AN ACT
8	14		C
9		-	ONCERNING MODIFICATIONS TO THE EXISTING TAX CREDIT FOR RURAL AND
10		-	FRONTIER HEALTH
11		-	-CARE PRECEPTORS.
12		-
13		-	Be it enacted by the General Assembly of the State of Colorado:
14		-	SECTION 1. In Colorado Revised Statutes, 39-22-538, amend (1),
15		-	(2)(d), (2)(e), (2)(f), (2)(g), (3), and (4); repeal (2)(c); and add (2)(c.5) as
16		-	follows:
17		-	39-22-538. Credit for health-care preceptors working in health
18		-	professional shortage areas - legislative declaration - definitions.
19		-	(1) (a) The general assembly finds, determines, and declares that:
20		-	(I) It is vital to the well-being, quality of life, and economic
21		-	development of the entire state that excellent health care be available in all
22		-	NOTE: This bill has been prepared for the signatures of the appropriate legislative
23		-	officers and the Governor. To determine whether the Governor has signed the bill
24		-	or taken other action on it, please consult the legislative status sheet, the legislative
25		-	history, or the Session Laws.
26		-	________
27		-	Capital letters or bold & italic numbers indicate new material added to existing law; dashes
28		-	through words or numbers indicate deletions from existing law and such material is not part of
29		-	the act. regions of the state, including rural and frontier areas;
30		-	(II) Rural areas of the state currently suffer from a shortage of
31		-	primary health- care providers and, as a result, these communities
32		-	experience reduced access to such providers and poorer health-care
33		-	outcomes; and
34		-	(III) A consistent problem is a lack of professional instruction,
35		-	training, and supervision in rural and frontier areas that allows students
36		-	studying primary care to obtain the requisite professional mentoring and
37		-	supervision to allow them to practice in such areas upon obtaining a
38		-	professional degree.
39		-	(IV) THE COVID-19 PANDEMIC AND SUBSEQUENT ECONOMIC CRISIS
40		-	HAVE CAUSED SIGNIFICANT CHALLENGES FOR
41		-	COLORADO'S HEALTH-CARE
42		-	SYSTEM AND EXACERBATED THE WORKFORCE SHORTAGE ACROSS MULTIPLE
43		-	DISCIPLINES AND SECTORS OF THE HEALTH
44		-	-CARE INDUSTRY;
	15	+	ONCERNING MODIFICATIONS TO THE EXISTING TAX CREDIT FOR101
	16	+	RURAL AND FRONTIER HEALTH -CARE PRECEPTORS.102
	17	+	Bill Summary
	18	+	(Note: This summary applies to this bill as introduced and does
	19	+	not reflect any amendments that may be subsequently adopted. If this bill
	20	+	passes third reading in the house of introduction, a bill summary that
	21	+	applies to the reengrossed version of this bill will be available at
	22	+	http://leg.colorado.gov
	23	+	.)
	24	+	Under current law, for tax years commencing on or after January
	25	+	1, 2017, but prior to January 1, 2023, the credit for health-care preceptors
	26	+	working in rural and frontier areas offers an income tax credit in the
	27	+	amount of $1,000 to health-care professionals who provide a
	28	+	preceptorship, an uncompensated mentoring experience for eligible health
	29	+	professional students that includes a specified minimum amount of
	30	+	SENATE
	31	+	3rd Reading Unamended
	32	+	May 9, 2022
	33	+	SENATE
	34	+	2nd Reading Unamended
	35	+	May 6, 2022
	36	+	HOUSE
	37	+	3rd Reading Unamended
	38	+	April 25, 2022
	39	+	HOUSE
	40	+	Amended 2nd Reading
	41	+	April 22, 2022
	42	+	HOUSE SPONSORSHIP
	43	+	McCluskie and Will, Amabile, Bernett, Bird, Bockenfeld, Caraveo, Cutter, Duran, Esgar,
	44	+	Exum, Jodeh, Kennedy, Kipp, Lindsay, Lontine, McLachlan, Michaelson Jenet, Mullica,
	45	+	Pelton, Ricks, Roberts, Soper, Titone, Valdez A., Valdez D., Weissman
	46	+	SENATE SPONSORSHIP
	47	+	Rankin, Donovan, Ginal, Gonzales, Hansen, Jaquez Lewis, Lee, Moreno, Pettersen, Priola,
	48	+	Winter
	49	+	Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
	50	+	Capital letters or bold & italic numbers indicate new material to be added to existing statute.
	51	+	Dashes through the words indicate deletions from existing statute. personalized instruction, training, and supervision, during the applicable
	52	+	income tax year.
	53	+	The bill modifies the tax credit by:
	54	+	! Extending the period for which the tax credit may be
	55	+	claimed to tax years commencing prior to January 1, 2033;
	56	+	! Allowing up to 300, rather than 200, preceptors to claim
	57	+	the credit in any tax year;
	58	+	! Expanding who may offer a preceptorship to include a
	59	+	medical doctor, doctor of osteopathic medicine, advanced
	60	+	practice nurse, physician assistant, doctor of dental surgery
	61	+	or doctor of dental medicine, registered nurse, registered
	62	+	dental hygienist, licensed clinical or counseling
	63	+	psychologist, licensed clinical social worker, licensed
	64	+	professional counselor, licensed marriage and family
	65	+	therapist, psychiatric nurse specialist, licensed addiction
	66	+	counselor, or certified addiction counselor working in an
	67	+	outpatient clinical setting who has been licensed in his or
	68	+	her primary health-care field in the state by the applicable
	69	+	licensing authority;
	70	+	! Expanding who may participate in a preceptorship to
	71	+	include individuals matriculating at any accredited
	72	+	Colorado institution of higher education seeking a degree
	73	+	or certification in a primary health-care field;
	74	+	! Allowing nonconsecutive days to be counted when
	75	+	determining the eligibility of a preceptorship for the credit;
	76	+	! Modifying the definitions of "rural areas", "preceptorship",
	77	+	and "primary health-care" for purposes of the tax credit;
	78	+	! Modifying the certification requirements for taxpayers who
	79	+	claim the tax credit; and
	80	+	! Providing a tax preference performance statement for the
	81	+	tax credit.
	82	+	Be it enacted by the General Assembly of the State of Colorado:1
	83	+	SECTION 1. In Colorado Revised Statutes, 39-22-538, amend2
	84	+	(1), (2)(d), (2)(e), (2)(f), (2)(g), (3), and (4); repeal (2)(c); and add3
	85	+	(2)(c.5) as follows:4
	86	+	39-22-538. Credit for health-care preceptors working in health5
	87	+	professional shortage areas - legislative declaration - definitions.6
	88	+	(1) (a) The general assembly finds, determines, and declares that:7
	89	+	1005-2- (I) It is vital to the well-being, quality of life, and economic1
	90	+	development of the entire state that excellent health care be available in2
	91	+	all regions of the state, including rural and frontier areas;3
	92	+	(II) Rural areas of the state currently suffer from a shortage of4
	93	+	primary health- care providers and, as a result, these communities5
	94	+	experience reduced access to such providers and poorer health-care6
	95	+	outcomes; and7
	96	+	(III) A consistent problem is a lack of professional instruction,8
	97	+	training, and supervision in rural and frontier areas that allows students9
	98	+	studying primary care to obtain the requisite professional mentoring and10
	99	+	supervision to allow them to practice in such areas upon obtaining a11
	100	+	professional degree.12
	101	+	(IV) T
	102	+	HE COVID-19 PANDEMIC AND SUBSEQUENT EC ONOMIC13
	103	+	CRISIS HAVE CAUSED SIGNIFICANT CHALLENGES FOR COLORADO'S14
	104	+	HEALTH-CARE SYSTEM AND EXACERBATED THE WORKFORCE SHORTAGE15
	105	+	ACROSS MULTIPLE DISCIPLINES AND SECTORS OF THE HEALTH -CARE16
	106	+	INDUSTRY;17
45	107		(V) W
46		-	HILE THE PANDEMIC HAS HAD LASTING IMPACTS ON THE
47		-	ENTIRE HEALTH
48		-	-CARE SYSTEM ACROSS THE STATE , RURAL COLORADO IS
49		-	EXPERIENCING THE MOST SEVERE WORKFORCE TURNOVER AND SHORTAGES
50		-	,
51		-	AND AS A RESULT THESE COMMUNITIES EXPERIENCE REDUCED ACCESS TO
52		-	PRIMARY CARE SERVICES AND EXHIBIT POORER HEALTH OUTCOMES
53		-	;
	108	+	HILE THE PANDEMIC HAS HAD LASTING IMPACTS ON THE18
	109	+	ENTIRE HEALTH-CARE SYSTEM ACROSS THE STATE , RURAL COLORADO IS19
	110	+	EXPERIENCING THE MOST SEVERE WORKFORCE TURNOVER AND20
	111	+	SHORTAGES, AND AS A RESULT THESE COMMUNITIES EXPERIENCE REDUCED21
	112	+	ACCESS TO PRIMARY CARE SERVICES AND EXHIBIT POORER HEALTH22
	113	+	OUTCOMES;23
54	114		(VI) R
55		-	URAL COMMUNITIES OFTEN FACE CHALLENGES IN RECRUITING
56		-	AN ADEQUATE HEALTH WORKFORCE
57		-	, MAKING IT DIFFICULT TO PROVIDE
58		-	NEEDED PATIENT CARE OR TO MEET STAFFING REQUIREMENTS FOR THEIR
59		-	FACILITIES
60		-	. THEREFORE, RURAL HEALTH-CARE FACILITIES SHOULD BE
61		-	PROACTIVE AND STRATEGIC ABOUT RECRUITING AND RETAINING PRIMARY
62		-	CARE PERSONNEL
63		-	, WHICH INCLUDES PROFESSIONALS IN PHYSICAL , DENTAL,
64		-	BEHAVIORAL, AND MENTAL HEALTH.
	115	+	URAL COMMUNITIES OFTEN FACE CHALLENGES IN24
	116	+	RECRUITING AN ADEQUATE HEALTH WORKFORCE , MAKING IT DIFFICULT TO25
	117	+	PROVIDE NEEDED PATIENT CARE OR TO MEET STAFFING REQUIREMENTS26
	118	+	FOR THEIR FACILITIES. THEREFORE, RURAL HEALTH-CARE FACILITIES27
	119	+	1005
	120	+	-3- SHOULD BE PROACTIVE AND STRATEGIC ABOUT RECRUITING AND1
	121	+	RETAINING PRIMARY CARE PERSONNEL , WHICH INCLUDES PROFESSIONALS2
	122	+	IN PHYSICAL, DENTAL, BEHAVIORAL, AND MENTAL HEALTH.3
65	123		(VII) M
66		-	OST OF COLORADO'S FORTY-SEVEN RURAL AND ~~FRONTIER~~
67		-	COUNTIES ARE ALSO ~~DESIGNATED~~ AS PRIMARY CARE ~~HEALTH PROFESSIONAL~~
68		-	SHORTAGE AREAS BY THE
69		-	~~COLORADO PRIMARY CARE~~ OFFICE ;
	124	+	OST OF COLORADO'S FORTY-SEVEN RURAL AND FRONTIER4
	125	+	COUNTIES ARE ALSO DESI GNATED AS PRIMARY CARE HEALTH5
	126	+	PROFESSIONAL SHORTAGE AREAS BY THE COLORADO PRIMARY CARE6
	127	+	OFFICE;7
70	128		(VIII) P
71		-	RECEPTORSHIP PROGRAMS ARE A CRITICAL COMPONENT OF
72		-	CLINICAL TRAINING AND A PROVEN APPROACH TO DEVELOPING ONE
73		-	-ON-ONE
74		-	RELATIONSHIPS BETWEEN EXPERT PROFESSIONALS AND STUDENTS NEEDING
75		-	TO DEVELOP THE CLINICAL SKILLS AND PRACTICAL EXPERIENCE OF WORKING
76		-	PAGE 2-HOUSE BILL 22-1005 WITH PATIENTS IN RURAL SETTINGS;
	129	+	RECEPTORSHIP PROGRAMS ARE A CRITICAL COMPONENT OF8
	130	+	CLINICAL TRAINING AND A PROVEN APPROACH TO DEVELOPING9
	131	+	ONE-ON-ONE RELATIONSHIPS BETWEEN EXPERT PROFESSIONALS AND10
	132	+	STUDENTS NEEDING TO DEVELOP THE CLINICAL SKILLS AND PRACTICAL11
	133	+	EXPERIENCE OF WORKING WITH PATIENTS IN RURAL SETTINGS ;12
77	134		(IX) H
78		-	EALTH PROFESSIONAL STUDENTS WHO OBTAIN A SIGNIFICANT
79		-	AMOUNT OF THEIR CLINICAL TRAINING IN RURAL COMMUNITIES AND UNDER
80		-	THE GUIDANCE OF RURAL HEALTH
81		-	-CARE PROVIDERS ARE MUCH MORE LIKELY
82		-	TO LIVE AND WORK IN A RURAL OR FRONTIER AREA AFTER COMPLETING
83		-	THEIR HEALTH PROFESSIONAL TRAINING
84		-	;
	135	+	EALTH PROFESSIONAL STUDENTS WHO OBTAIN A13
	136	+	SIGNIFICANT AMOUNT OF THEIR CLINICAL TRAINING IN RURAL14
	137	+	COMMUNITIES AND UNDER THE GUIDANCE OF RURAL HEALTH -CARE15
	138	+	PROVIDERS ARE MUCH MORE LIKELY TO LIVE AND WORK IN A RURAL OR16
	139	+	FRONTIER AREA AFTER COMPLETING THEIR HEALTH PROFESSIONAL17
	140	+	TRAINING;18
85	141		(X) R
86		-	ECENT STUDIES AND SURVEYS BY THE AMERICAN ACADEMY OF
87		-	FAMILY PHYSICIANS HAVE SHOWN THAT PRIMARY CARE PHYSICIANS ARE
88		-	MORE LIKELY TO ENGAGE IN PRECEPTORSHIPS WHEN PROFESSIONAL
89		-	RECOGNITION AND FINANCIAL INCENTIVES ARE PROVIDED
90		-	; AND
91		-	(XI) THE GENERAL ASSEMBLY THEREFORE FINDS THAT MAINTAINING
92		-	A HIGHLY QUALIFIED AND SUSTAINABLE RURAL HEALTH
93		-	-CARE WORKFORCE
94		-	DEPENDS ON THE EXTENSION AND EXPANSION OF THE RURAL AND FRONTIER
95		-	HEALTH
96		-	-CARE PRECEPTOR TAX CREDIT TO PROVIDE SUFFICIENT FINANCIAL
97		-	INCENTIVES TO PRECEPTORS STATEWIDE
98		-	.
99		-	(b) The general assembly intends that the tax credit created in this
100		-	section is to be used to provide sufficient financial incentives to encourage
101		-	preceptors to offer professional instruction, training, and supervision to
102		-	students seeking careers as primary health-care providers in rural and
103		-	frontier areas of the state.
104		-	(c) The general assembly further intends that the tax credit provide
105		-	sufficient financial incentives to encourage preceptors to offer professional
106		-	instruction, training, and supervision to students matriculating at Colorado
107		-	institutions of higher education seeking careers as primary health-care
108		-	providers in rural and frontier areas of the state.
109		-	(d) IN ACCORDANCE WITH SECTION 39-21-304 (1), WHICH REQUIRES
110		-	EACH BILL THAT EXTENDS AN EXPIRING TAX EXPENDITURE TO INCLUDE A
111		-	TAX PREFERENCE PERFORMANCE STATEMENT AS PART OF A STATUTORY
112		-	LEGISLATIVE DECLARATION
113		-	, THE GENERAL ASSEMBLY HEREBY FINDS AND
114		-	DECLARES THAT
115		-	:
	142	+	ECENT STUDIES AND SURVEYS BY THE AMERICAN ACADEMY19
	143	+	OF FAMILY PHYSICIANS HAVE SHOWN THAT PRIMARY CARE PHYSICIANS20
	144	+	ARE MORE LIKELY TO ENGAGE IN PRECEPTORSHIPS WHEN PROFESSIONAL21
	145	+	RECOGNITION AND FINANCIAL INCENTIVES ARE PROVIDED ; AND22
	146	+	(XI) T
	147	+	HE GENERAL ASSEMBLY THEREFORE FINDS THAT23
	148	+	MAINTAINING A HIGHLY QUALIFIED AND SUSTAINABLE RURAL24
	149	+	HEALTH-CARE WORKFORCE DEPENDS ON THE EXTENSION AND EXPANSION25
	150	+	OF THE RURAL AND FRONTIER HEALTH -CARE PRECEPTOR TAX CREDIT TO26
	151	+	PROVIDE SUFFICIENT FINANCIAL INCENTIVES TO PRECEPTORS STATEWIDE .27
	152	+	1005
	153	+	-4- (b) The general assembly intends that the tax credit created in this1
	154	+	section is to be used to provide sufficient financial incentives to2
	155	+	encourage preceptors to offer professional instruction, training, and3
	156	+	supervision to students seeking careers as primary health-care providers4
	157	+	in rural and frontier areas of the state.5
	158	+	(c) The general assembly further intends that the tax credit provide6
	159	+	sufficient financial incentives to encourage preceptors to offer7
	160	+	professional instruction, training, and supervision to students8
	161	+	matriculating at Colorado institutions of higher education seeking careers9
	162	+	as primary health-care providers in rural and frontier areas of the state. 10
	163	+	(d) I
	164	+	N ACCORDANCE WITH SECTION 39-21-304 (1), WHICH11
	165	+	REQUIRES EACH BILL THAT EXTENDS AN EXPIRING TAX EXPENDITURE TO12
	166	+	INCLUDE A TAX PREFERENCE PERFORMANCE STATEMENT AS PART OF A13
	167	+	STATUTORY LEGISLATIVE DECLARATION , THE GENERAL ASSEMBLY HEREBY14
	168	+	FINDS AND DECLARES THAT:15
116	169		(I) T
117		-	HE GENERAL LEGISLATIVE PURPOSES OF THE TAX CREDIT
118		-	ALLOWED BY THIS SECTION ARE
119		-	:
120		-	PAGE 3-HOUSE BILL 22-1005 (A) TO INDUCE CERTAIN DESIGNATED BEHAVIOR BY TAXPAYERS ,
121		-	SPECIFICALLY THE OFFERING OF PROFESSIONAL INSTRUCTION , TRAINING, AND
122		-	SUPERVISION TO STUDENTS SEEKING CAREERS AS PRIMARY HEALTH
123		-	-CARE
124		-	PROVIDERS IN RURAL AREAS AND FRONTIER AREAS OF THE STATE
125		-	; AND
126		-	(B) TO PROVIDE TAX RELIEF TO PRECEPTORS IN RURAL AND FRONTIER
127		-	AREAS OF THE STATE WHO OFFER THE PROFESSIONAL INSTRUCTION
128		-	,
129		-	TRAINING, AND SUPERVISION DESCRIBED IN SUBSECTION (1)(d)(I)(A) OF THIS
130		-	SECTION
131		-	; AND
132		-	(II) THE SPECIFIC LEGISLATIVE PURPOSE OF THE TAX CREDIT
133		-	ALLOWED BY THIS SECTION IS TO ENCOURAGE PRECEPTORS TO OFFER
134		-	PROFESSIONAL INSTRUCTION
135		-	, TRAINING, AND SUPERVISION TO STUDENTS
136		-	MATRICULATING AT
137		-	COLORADO INSTITUTIONS OF HIGHER EDUCATION WHO
138		-	ARE SEEKING CAREERS AS PRIMARY HEALTH
139		-	-CARE PROVIDERS IN RURAL AND
140		-	FRONTIER AREAS OF THE STATE
141		-	. IN ORDER TO ALLOW THE GENERAL
142		-	ASSEMBLY AND THE STATE AUDITOR TO MEASURE THE EFFECTIVENESS OF
143		-	THE CREDIT
144		-	, THE DEPARTMENT OF REVENUE , WHEN ADMINISTERING THE
145		-	CREDIT
146		-	, SHALL REQUIRE EACH TAXPAYER WHO CLAIMS THE CREDIT TO
147		-	SUBMIT A CERTIFICATION FORM WITH EACH INCOME TAX RETURN FORM IN
148		-	ACCORDANCE WITH SUBSECTION
149		-	(4) OF THIS SECTION. THE CERTIFICATION
150		-	FORM MUST VERIFY THAT THE TAXPAYER HAS SATISFIED THE REQUIREMENTS
151		-	FOR ALLOWANCE OF THE TAX CREDIT AS SPECIFIED IN THIS SECTION AND
152		-	STATE THE NUMBER OF ELIGIBLE HEALTH PROFESSIONAL STUDENTS THAT THE
153		-	TAXPAYER HAS INSTRUCTED
154		-	, TRAINED, OR SUPERVISED DURING THE
155		-	APPLICABLE INCOME TAX YEAR
156		-	.
157		-	(2) As used in this section, unless the context otherwise requires:
158		-	(c) "Graduate student" means an individual matriculating at the
159		-	graduate level at any accredited Colorado institution of higher education
160		-	seeking a degree either in the areas of doctor of medicine, doctor of
161		-	osteopathy, advanced nursing practice, doctor of dental surgery, or doctor
162		-	of dental medicine, or as a physician assistant.
163		-	(c.5) "HEALTH PROFESSIONAL STUDENT " MEANS AN INDIVIDUAL
164		-	MATRICULATING AT ANY ACCREDITED
165		-	COLORADO INSTITUTION OF HIGHER
166		-	EDUCATION SEEKING A DEGREE OR CERTIFICATION IN A PRIMARY
167		-	HEALTH
168		-	-CARE FIELD.
169		-	PAGE 4-HOUSE BILL 22-1005 (d) "Preceptor" means a medical doctor, doctor of osteopathic
170		-	medicine, advanced practice nurse, physician assistant, doctor of dental
171		-	surgery, or
172		-	doctor of dental medicine, REGISTERED NURSE, REGISTERED
173		-	DENTAL HYGIENIST
174		-	, PHARMACIST, LICENSED CLINICAL OR COUNSELING
175		-	PSYCHOLOGIST
176		-	, LICENSED CLINICAL SOCIAL WORKER , LICENSED
177		-	PROFESSIONAL COUNSELOR
178		-	, LICENSED MARRIAGE AND FAMILY THERAPIST ,
179		-	PSYCHIATRIC NURSE SPECIALIST, LICENSED ADDICTION COUNSELOR , OR
180		-	CERTIFIED ADDICTION COUNSELOR WORKING IN AN OUTPATIENT CLINICAL
181		-	SETTING
182		-	who has been licensed in his or her primary health-care field in the
183		-	state by the applicable licensing authority.
184		-	(e) "Preceptorship" means an uncompensated mentoring experience
185		-	in which a preceptor provides a program of personalized instruction,
186		-	training, and supervision for a total of not less than four
187		-	CONSECUTIVE OR
188		-	NONCONSECUTIVE
189		-	working weeks or twenty CONSECUTIVE OR
190		-	NONCONSECUTIVE
191		-	business days per calendar year that is offered to eligible
192		-	graduate
193		-	HEALTH PROFESSIONAL students to enable the students to obtain
194		-	eligible professional degrees
195		-	OR CERTIFICATIONS.
196		-	(f) "Primary health-care" means health care provided by ahealth-care professional with whom a patient has initial contact, who is the
197		-	principal point of continuing care for the patient, and who coordinates other
198		-	specialist care that the patient may need THE PROVISION OF INTEGRATED,
199		-	EQUITABLE, AND ACCESSIBLE HEALTH -CARE SERVICES PROVIDED BY
200		-	CLINICIANS WHO ARE ACCOUNTABLE FOR ADDRESSING A LARGE MAJORITY
201		-	OF PERSONAL HEALTH
202		-	-CARE NEEDS, DEVELOPING A SUSTAINED PARTNERSHIP
203		-	WITH PATIENTS
204		-	, AND PRACTICING IN THE CONTEXT OF FAMILY AND
205		-	COMMUNITY
206		-	. INTEGRATED HEALTH-CARE ENCOMPASSES THE PROVISION OF
207		-	COMPREHENSIVE
208		-	, COORDINATED, AND CONTINUOUS SERVICES THAT PROVIDE
209		-	A SEAMLESS PROCESS OF CARE
210		-	.
211		-	(g) "Rural area" means a county that is located in a nonmetropolitan
212		-	area in the state that either has no municipality within its territorial
213		-	boundaries with fifty thousand or more permanent residents based upon the
214		-	most recent population estimates published by the United States census
215		-	bureau or that satisfies alternate criteria for the designation of a rural area
216		-	as may be promulgated by the federal office of management and budget AN
217		-	AREA LISTED AS ELIGIBLE FOR RURAL HEALTH FUNDING BY THE FEDERAL
218		-	OFFICE OF RURAL HEALTH POLICY
219		-	.
220		-	PAGE 5-HOUSE BILL 22-1005 (3) (a) For income tax years commencing on or after January 1,
221		-	2017, but prior to January 1, 2023 JANUARY 1, 2033, and subject to the
222		-	requirements of subsection (3)(b) of this section, a taxpayer is allowed a
223		-	credit against the income taxes imposed by this article 22 in an amount
224		-	equal to one thousand dollars for a preceptorship provided by him or her
225		-	THE TAXPAYER during the applicable income tax year for which the credit
226		-	is claimed.
227		-	(b) Notwithstanding any other provision of this section:
228		-	(I) The aggregate amount of the credit awarded to any one taxpayer
229		-	under this section shall not exceed one thousand dollars for any one income
230		-	tax year regardless of the number of preceptorships undertaken by the
231		-	taxpayer during the applicable income tax year or the number of eligible
232		-	graduate
233		-	HEALTH PROFESSIONAL students the taxpayer instructs, trains, or
234		-	supervises during the applicable income tax year;
235		-	(II) A taxpayer is eligible to claim the credit allowed by this section
236		-	if he or she THE TAXPAYER performs a preceptorship that lasts a total of not
237		-	less than four
238		-	CONSECUTIVE OR NONCONSECUTIVE working weeks or twenty
239		-	CONSECUTIVE OR NONCONSECUTIVE business days during the income tax
240		-	year in which the credit is claimed and the preceptor is practicing in his orher THE PRECEPTOR'S primary health-care field in a rural or frontier area;
241		-	and
242		-	(III) Not more than two THREE hundred preceptors are entitled to
243		-	claim the credit authorized by this section for any one income tax year. The
244		-	department shall promulgate by rule, in accordance with article 4 of title 24,
245		-	C.R.S.,
246		-	a method for determining the manner in which taxpayers who have
247		-	obtained certification under subsection (4) of this section are able to claim
248		-	the tax credit.
249		-	(4) To qualify for the credit provided by this section, the taxpayer
250		-	shall submit a certification form with each income tax return. Certification
251		-	may be provided by either the institution for which the taxpayer teaches,
252		-	whether it is an institution of higher education or a hospital, clinic, or other
253		-	medical facility, or by the particular regional office of the AHEC program
254		-	with jurisdiction over the area in which the preceptor's medical practice is
255		-	located. In the case of certification by an institution for which the taxpayer
256		-	teaches, the institution must execute the form certifying that the taxpayer
257		-	PAGE 6-HOUSE BILL 22-1005 has satisfied the requirements for allowance of the tax credit as specified in
258		-	this section
259		-	AND IDENTIFYING THE NUMBER OF ELIGIBLE HEALTH
260		-	PROFESSIONAL STUDENTS THAT THE TAXPAYER HAS INSTRUCTED
261		-	, TRAINED,
262		-	OR SUPERVISED DURING THE APPLICABLE INCOME TAX YEAR THROUGH ALL
263		-	PRECEPTORSHIPS PROVIDED BY THE TAXPAYER
264		-	. In the case of certification
265		-	by the AHEC program, the certification form must be obtained from the
266		-	particular regional office of the AHEC program with jurisdiction over the
267		-	area in which the preceptor is practicing, which office shall certify that the
268		-	taxpayer has satisfied the requirements for allowance of the tax credit as
269		-	specified in this section
270		-	AND IDENTIFY THE NUMBER OF ELIGIBLE HEALTH
271		-	PROFESSIONAL STUDENTS THE TAXPAYER HAS INSTRUCTED
272		-	, TRAINED, OR
273		-	SUPERVISED DURING THE APPLICABLE INCOME TAX YEAR THROUGH ALL
274		-	PRECEPTORSHIPS PROVIDED BY THE TAXPAYER
275		-	. The AHEC program may
276		-	charge the taxpayer a reasonable fee for providing such certification, which
277		-	fee shall not exceed the actual costs incurred by the AHEC in completing
278		-	the certification.
279		-	SECTION 2. Act subject to petition - effective date. This act
280		-	takes effect at 12:01 a.m. on the day following the expiration of the
281		-	ninety-day period after final adjournment of the general assembly; except
282		-	that, if a referendum petition is filed pursuant to section 1 (3) of article V
283		-	of the state constitution against this act or an item, section, or part of this act
284		-	within such period, then the act, item, section, or part will not take effect
285		-	unless approved by the people at the general election to be held in
286		-	PAGE 7-HOUSE BILL 22-1005 November 2022 and, in such case, will take effect on the date of the official
287		-	declaration of the vote thereon by the governor.
288		-	____________________________ ____________________________
289		-	Alec Garnett Steve Fenberg
290		-	SPEAKER OF THE HOUSE PRESIDENT OF
291		-	OF REPRESENTATIVES THE SENATE
292		-	____________________________ ____________________________
293		-	Robin Jones Cindi L. Markwell
294		-	CHIEF CLERK OF THE HOUSE SECRETARY OF
295		-	OF REPRESENTATIVES THE SENATE
296		-	APPROVED________________________________________
297		-	(Date and Time)
298		-	_________________________________________
299		-	Jared S. Polis
300		-	GOVERNOR OF THE STATE OF COLORADO
301		-	PAGE 8-HOUSE BILL 22-1005
	170	+	HE GENERAL LEGISLATIVE PURPOSES OF THE TAX CREDIT16
	171	+	ALLOWED BY THIS SECTION ARE:17
	172	+	(A) T
	173	+	O INDUCE CERTAIN DESIGNATED BEHAVIOR BY TAXPAYERS ,18
	174	+	SPECIFICALLY THE OFFERING OF PROFESSIONAL INSTRUCTION , TRAINING,19
	175	+	AND SUPERVISION TO STUDENTS SEEKING CAREERS AS PRIMARY20
	176	+	HEALTH-CARE PROVIDERS IN RURAL AREAS AND FRONTIER AREAS OF THE21
	177	+	STATE; AND22
	178	+	(B) T
	179	+	O PROVIDE TAX RELIEF TO PRECEPTORS IN RURAL AND23
	180	+	FRONTIER AREAS OF THE STATE WHO OFFER THE PROFESSIONAL24
	181	+	INSTRUCTION, TRAINING, AND SUPERVISION DESCRIBED IN SUBSECTION25
	182	+	(1)(d)(I)(A)
	183	+	OF THIS SECTION; AND26
	184	+	(II) T
	185	+	HE SPECIFIC LEGISLATIVE PURPOSE OF THE TAX CREDIT27
	186	+	1005
	187	+	-5- ALLOWED BY THIS SECTION IS TO ENCOURAGE PRECEPTORS TO OFFER1
	188	+	PROFESSIONAL INSTRUCTION, TRAINING, AND SUPERVISION TO STUDENTS2
	189	+	MATRICULATING AT COLORADO INSTITUTIONS OF HIGHER EDUCATION WHO3
	190	+	ARE SEEKING CAREERS AS PRIMARY HEALTH -CARE PROVIDERS IN RURAL4
	191	+	AND FRONTIER AREAS OF THE STATE. IN ORDER TO ALLOW THE GENERAL5
	192	+	ASSEMBLY AND THE STATE AUDITOR TO MEASURE THE EFFECTIVENESS OF6
	193	+	THE CREDIT, THE DEPARTMENT OF REVENUE , WHEN ADMINISTERING THE7
	194	+	CREDIT, SHALL REQUIRE EACH TAXPAYER WHO CLAIMS THE CREDIT TO8
	195	+	SUBMIT A CERTIFICATION FORM WITH EACH INCOME TAX RETURN FORM IN9
	196	+	ACCORDANCE WITH SUBSECTION (4) OF THIS SECTION. THE CERTIFICATION10
	197	+	FORM MUST VERIFY THAT THE TAXPAYER HAS SATISFIED THE11
	198	+	REQUIREMENTS FOR ALLOWANCE OF THE TAX CREDIT AS SPECIFIED IN THIS12
	199	+	SECTION AND STATE THE NUMBER OF ELIGIBLE HEALTH PROFESSIONAL13
	200	+	STUDENTS THAT THE TAXPAYER HAS INSTRUCTED , TRAINED, OR14
	201	+	SUPERVISED DURING THE APPLICABLE INCOME TAX YEAR .15
	202	+	(2) As used in this section, unless the context otherwise requires:16
	203	+	(c) "Graduate student" means an individual matriculating at the17
	204	+	graduate level at any accredited Colorado institution of higher education18
	205	+	seeking a degree either in the areas of doctor of medicine, doctor of19
	206	+	osteopathy, advanced nursing practice, doctor of dental surgery, or doctor20
	207	+	of dental medicine, or as a physician assistant.21
	208	+	(c.5) "H
	209	+	EALTH PROFESSIONAL STUDENT " MEANS AN INDIVIDUAL22
	210	+	MATRICULATING AT ANY ACCREDITED COLORADO INSTITUTION OF HIGHER23
	211	+	EDUCATION SEEKING A DEGREE OR CERTIFICATION IN A PRIMARY24
	212	+	HEALTH-CARE FIELD.25
	213	+	(d) "Preceptor" means a medical doctor, doctor of osteopathic26
	214	+	medicine, advanced practice nurse, physician assistant, doctor of dental27
	215	+	1005
	216	+	-6- surgery, or doctor of dental medicine, REGISTERED NURSE, REGISTERED1
	217	+	DENTAL HYGIENIST, PHARMACIST, LICENSED CLINICAL OR COUNSELING2
	218	+	PSYCHOLOGIST, LICENSED CLINICAL SOCIAL WORKER , LICENSED3
	219	+	PROFESSIONAL COUNSELOR, LICENSED MARRIAGE AND FAMILY THERAPIST ,4
	220	+	PSYCHIATRIC NURSE SPECIALIST, LICENSED ADDICTION COUNSELOR , OR5
	221	+	CERTIFIED ADDICTION COUNSELOR WORKING IN AN OUTPATIENT CLINICAL6
	222	+	SETTING who has been licensed in his or her primary health-care field in7
	223	+	the state by the applicable licensing authority.8
	224	+	(e) "Preceptorship" means an uncompensated mentoring9
	225	+	experience in which a preceptor provides a program of personalized10
	226	+	instruction, training, and supervision for a total of not less than four11
	227	+	CONSECUTIVE OR NONCONSECUTIVE working weeks or twenty12
	228	+	CONSECUTIVE OR NONCONSECUTIVE business days per calendar year that13
	229	+	is offered to eligible graduate
	230	+	HEALTH PROFESSIONAL students to enable14
	231	+	the students to obtain eligible professional degrees
	232	+	OR CERTIFICATIONS.15
	233	+	(f) "Primary health-care" means health care provided by a
	234	+	16
	235	+	health-care professional with whom a patient has initial contact, who is17
	236	+	the principal point of continuing care for the patient, and who coordinates18
	237	+	other specialist care that the patient may need THE PROVISION OF19
	238	+	INTEGRATED, EQUITABLE, AND ACCESSIBLE HEALTH -CARE SERVICES20
	239	+	PROVIDED BY CLINICIANS WHO ARE ACCOUNTABLE FOR ADDRESSING A21
	240	+	LARGE MAJORITY OF PERSONAL HEALTH -CARE NEEDS, DEVELOPING A22
	241	+	SUSTAINED PARTNERSHIP WITH PATIENTS , AND PRACTICING IN THE23
	242	+	CONTEXT OF FAMILY AND COMMUNITY . INTEGRATED HEALTH -CARE24
	243	+	ENCOMPASSES THE PROVISION OF COMPREHENSIVE , COORDINATED, AND25
	244	+	CONTINUOUS SERVICES THAT PROVIDE A SEAMLESS PROCESS OF CARE .26
	245	+	(g) "Rural area" means a county that is located in a27
	246	+	1005
	247	+	-7- nonmetropolitan area in the state that either has no municipality within its1
	248	+	territorial boundaries with fifty thousand or more permanent residents2
	249	+	based upon the most recent population estimates published by the United3
	250	+	States census bureau or that satisfies alternate criteria for the designation4
	251	+	of a rural area as may be promulgated by the federal office of5
	252	+	management and budget AN AREA LISTED AS ELIGIBLE FOR RURAL HEALTH6
	253	+	FUNDING BY THE FEDERAL OFFICE OF RURAL HEALTH POLICY .7
	254	+	(3) (a) For income tax years commencing on or after January 1,8
	255	+	2017, but prior to January 1, 2023 JANUARY 1, 2033, and subject to the9
	256	+	requirements of subsection (3)(b) of this section, a taxpayer is allowed a10
	257	+	credit against the income taxes imposed by this article 22 in an amount11
	258	+	equal to one thousand dollars for a preceptorship provided by him or her12
	259	+	THE TAXPAYER during the applicable income tax year for which the credit13
	260	+	is claimed.14
	261	+	(b) Notwithstanding any other provision of this section:15
	262	+	(I) The aggregate amount of the credit awarded to any one16
	263	+	taxpayer under this section shall not exceed one thousand dollars for any17
	264	+	one income tax year regardless of the number of preceptorships18
	265	+	undertaken by the taxpayer during the applicable income tax year or the19
	266	+	number of eligible graduate HEALTH PROFESSIONAL students the taxpayer20
	267	+	instructs, trains, or supervises during the applicable income tax year;21
	268	+	(II) A taxpayer is eligible to claim the credit allowed by this22
	269	+	section if he or she THE TAXPAYER performs a preceptorship that lasts a23
	270	+	total of not less than four
	271	+	CONSECUTIVE OR NONCONSECUTIVE working24
	272	+	weeks or twenty
	273	+	CONSECUTIVE OR NONCONSECUTIVE business days during25
	274	+	the income tax year in which the credit is claimed and the preceptor is26
	275	+	practicing in his or her
	276	+	THE PRECEPTOR'S primary health-care field in a27
	277	+	1005
	278	+	-8- rural or frontier area; and1
	279	+	(III) Not more than two THREE hundred preceptors are entitled to2
	280	+	claim the credit authorized by this section for any one income tax year.3
	281	+	The department shall promulgate by rule, in accordance with article 4 of4
	282	+	title 24, C.R.S., a method for determining the manner in which taxpayers5
	283	+	who have obtained certification under subsection (4) of this section are6
	284	+	able to claim the tax credit.7
	285	+	(4) To qualify for the credit provided by this section, the taxpayer8
	286	+	shall submit a certification form with each income tax return.9
	287	+	Certification may be provided by either the institution for which the10
	288	+	taxpayer teaches, whether it is an institution of higher education or a11
	289	+	hospital, clinic, or other medical facility, or by the particular regional12
	290	+	office of the AHEC program with jurisdiction over the area in which the13
	291	+	preceptor's medical practice is located. In the case of certification by an14
	292	+	institution for which the taxpayer teaches, the institution must execute the15
	293	+	form certifying that the taxpayer has satisfied the requirements for16
	294	+	allowance of the tax credit as specified in this section
	295	+	AND IDENTIFYING17
	296	+	THE NUMBER OF ELIGIBLE
	297	+	HEALTH PROFESSIONAL STUDENTS THAT THE18
	298	+	TAXPAYER HAS INSTRUCTED , TRAINED, OR SUPERVISED DURING THE19
	299	+	APPLICABLE INCOME TAX YEAR THROUGH ALL PRECEPTORSHIPS PROVIDED20
	300	+	BY THE TAXPAYER. In the case of certification by the AHEC program, the21
	301	+	certification form must be obtained from the particular regional office of22
	302	+	the AHEC program with jurisdiction over the area in which the preceptor23
	303	+	is practicing, which office shall certify that the taxpayer has satisfied the24
	304	+	requirements for allowance of the tax credit as specified in this section25
	305	+	AND IDENTIFY THE NUMBER OF ELIGIBLE
	306	+	HEALTH PROFESSIONAL STUDENTS26
	307	+	THE TAXPAYER HAS INSTRUCTED , TRAINED, OR SUPERVISED DURING THE27
	308	+	1005
	309	+	-9- APPLICABLE INCOME TAX YEAR THROUGH ALL PRECEPTORSHIPS PROVIDED1
	310	+	BY THE TAXPAYER. The AHEC program may charge the taxpayer a2
	311	+	reasonable fee for providing such certification, which fee shall not exceed3
	312	+	the actual costs incurred by the AHEC in completing the certification.4
	313	+	SECTION 2. Act subject to petition - effective date. This act5
	314	+	takes effect at 12:01 a.m. on the day following the expiration of the6
	315	+	ninety-day period after final adjournment of the general assembly; except7
	316	+	that, if a referendum petition is filed pursuant to section 1 (3) of article V8
	317	+	of the state constitution against this act or an item, section, or part of this9
	318	+	act within such period, then the act, item, section, or part will not take10
	319	+	effect unless approved by the people at the general election to be held in11
	320	+	November 2022 and, in such case, will take effect on the date of the12
	321	+	official declaration of the vote thereon by the governor.13
	322	+	1005
	323	+	-10-