Hawaii 2024 Regular Session

Hawaii Senate Bill SB1215 Compare Versions

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11 THE SENATE S.B. NO. 1215 THIRTY-SECOND LEGISLATURE, 2023 S.D. 2 STATE OF HAWAII A BILL FOR AN ACT RELATING TO HEALTHCARE PRECEPTORS. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
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33 THE SENATE S.B. NO. 1215
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3131 A BILL FOR AN ACT
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3737 RELATING TO HEALTHCARE PRECEPTORS.
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4343 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
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4747 SECTION 1. The legislature finds that there is a shortage of health care providers in the State, particularly primary care providers, which will be exacerbated by the projected retirement of current physicians, advanced practice registered nurses, pharmacists, and other healthcare workers. Further, although students are interested in pursuing careers in Hawaii's health care service industry, in-state educational institutions are constrained by the lack of clinical education sites in the State and the limited supply of qualified preceptors. One way to encourage the participation of preceptors is to offer an income tax credit for health care professionals who serve as preceptors. The purpose of the existing healthcare preceptor income tax credit established under section 235-110.25, Hawaii Revised Statutes, is to incentivize volunteer preceptors to offer professional instruction, training, and supervision to students and residents seeking careers as health care providers in the State. During the implementation of the tax credit, many providers trained eligible students, but only a small subset met the eligibility requirements due to the primary care qualifying criterion for the preceptor. Thus, the legislature recognizes that programs training physicians, advanced practice registered nurses, pharmacists, and physician assistants in primary care also require training from specialty preceptors who support primary care, in addition to training from primary care providers. The legislature further recognizes that the healthcare workforce has shortages that extend beyond the current professions included in the tax credit whose workforce expansion is also limited by available preceptors, including social workers, physician assistants, and registered dieticians. The legislature also finds that the definition of "volunteer-based supervised clinical training rotation" may be clarified to facilitate the preceptor credit assurance committee's implementation of the tax credit. Therefore, the purpose of this Act is to: (1) Amend the definitions of "preceptor" and "volunteer‑based supervised clinical training rotation" to improve accessibility for providers to receive income tax credits for acting as preceptors; (2) Add physician assistants, social workers, and licensed dieticians to the list of preceptors; provided that any recognized preceptor may train any eligible student to become eligible for the preceptor tax credit; (3) Include physician assistant, dietitian, and social work students in the definition of eligible students; and (4) Revise the membership of the preceptor credit assurance committee to include the director of health. SECTION 2. Section 235-110.25, Hawaii Revised Statutes, is amended by amending subsection (g) to read as follows: "(g) For the purposes of this section: "Academic program" means an academic degree granting program or graduate medical education program that: (1) Holds either its principal accreditation or a physical location in Hawaii; and (2) Provides education to students, of whom more than fifty per cent are residents of Hawaii. "Advanced practice registered nurse student" means an individual participating in a nationally accredited academic program that is for the education of advanced practice registered nurses and recognized by the state board of nursing pursuant to chapter 457. "Behavioral health care" means the principal point of continuing care for patients provided by a mental healthcare provider, including health promotion, disease prevention, health maintenance, counseling, patient education, diagnosis and treatment of mental health conditions, and coordination of other specialist care that the patient may need. "Dietician student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become licensed dieticians pursuant to chapter 448B. "Eligible professional degree or training certificate" means a degree or certificate that fulfills a requirement to be a physician [or], osteopathic physician, or physician assistant, pursuant to chapter 453[,]; an advanced practice registered nurse, pursuant to chapter 457[, or]; a pharmacist, pursuant to chapter 461[.]; a dietician, pursuant to 448B; or a social worker, pursuant to chapter 467E. "Eligible student" means an advanced practice registered nurse student, medical student, [or] pharmacy student, physician assistant student, dietician student, or social work student, who is enrolled in an academic program. "Medical student" means an individual participating in a nationally accredited academic program leading to the medical doctor or doctor of osteopathy degree. "Medical student" includes graduates from nationally accredited academic programs who have continued their training, in the role of resident or fellow, to obtain the additional qualifications needed for medical licensure, pursuant to chapter 453, or specialty certification. "Nationally accredited" means holding an institutional accreditation by name to offer post-secondary medical primary care education. Accreditation for medical students shall be offered by the Liaison Committee on Medical Education or American Osteopathic Association Commission on Osteopathic College Accreditation. Accreditation for advanced practice registered nurse students shall be offered by the Commission on Collegiate Nursing Education. Accreditation for pharmacy students shall be offered by the Accreditation Council for Pharmacy Education. Accreditation for physician assistant students shall be offered by the Accreditation Review Commission on Education for the Physician Assistant, Inc. Accreditation for social work students shall be offered by the Council on Social Work Education. Accreditation for dietician students shall be offered by the Accreditation Council for Education in Nutrition and Dietetics. "Pharmacy student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become registered pharmacists pursuant to chapter 461. "Physician assistant student" means an individual participating in an academic program that is nationally accredited for the education of physician assistants to become a nationally certified and licensed physician assistant pursuant to section 453-5.3. "Preceptor" means a physician [or], osteopathic physician, or physician assistant, licensed pursuant to chapter 453[,]; an advanced practice registered nurse, licensed pursuant to chapter 457[,]; a licensed dietician, licensed pursuant to 448B; a social worker, licensed pursuant to chapter 467E; or a pharmacist, licensed pursuant to chapter 461, who is a resident of Hawaii [and who], maintains a professional [primary care] practice in [this] the State[.], and whose specialty supports the development and training of an eligible student in primary care or behavioral health care. "Primary care" means the principal point of continuing care for patients provided by a healthcare provider, including health promotion, disease prevention, health maintenance, counseling, patient education, diagnosis and treatment of acute and chronic illnesses, and coordination of other specialist care that the patient may need. "Social work student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become a social worker licensed pursuant to chapter 467E. "Volunteer-based supervised clinical training rotation" means [an uncompensated] a period of supervised clinical training [of] to an eligible student that totals at least eighty hours of supervisory time annually, in which a preceptor provides personalized instruction, training, and supervision to an eligible student to enable the eligible student to obtain an eligible professional degree or training certificate[.]; provided that, while a preceptor may be compensated for providing standard clinical services, the preceptor shall be: (1) Uncompensated for the clinical training above or beyond clinical salary or reimbursements for clinical services; or (2) Uncompensated for the provision of clinical training services from tuition funds or from state general funds." SECTION 3. Section 321-2.7, Hawaii Revised Statutes, is amended as follows: 1. By amending subsections (a) and (b) to read: "(a) There is established the preceptor credit assurance committee within the department of health. The committee shall develop and implement a plan for certifying healthcare preceptor tax credits under section 235-110.25, including: (1) Developing a process ensuring that requests for credit certification are reviewed and verifications are processed no later than thirty days following the close of each calendar year; and (2) Developing the documentation process for the committee to certify a preceptor for the tax credit; provided that the documentation to be collected shall include: (A) The preceptor's name, address, place of practice, and Hawaii provider license number; (B) Dates and hours of volunteer-based supervised clinical training rotation per eligible student; (C) Attestation that the preceptor is uncompensated for the volunteer-based supervised clinical training rotation; [and] provided that, if the preceptor is compensated for providing standard clinical services, attestation that the preceptor is: (i) Uncompensated for the clinical training above or beyond clinical salary or reimbursements for clinical services; or (ii) Uncompensated for the provision of clinical training services from tuition funds or from state general funds; (D) Itemized specialties that support the development and training of the eligible student in primary care or behavioral health care; and [(D)] (E) Other information deemed necessary by the committee. (b) The committee shall be composed of [representatives of]: (1) [The Hawaii/Pacific basin area health education center;] The director of health or the director's designee; and (2) [The center for nursing; and] Representatives of: (A) The Hawaii/Pacific basin area health education center; (B) The center for nursing; and (C) Academic programs with eligible students. [(3) Academic programs with eligible students.]" 2. By amending subsection (e) to read: "(e) As used in this section, "academic program", "behavioral health care", "eligible student", "preceptor", "primary care", and "volunteer-based supervised clinical training rotation" shall have the same meanings as in section 235-110.25." SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 5. This Act shall take effect on December 31, 2050; provided that section 2 of this Act shall apply to taxable years beginning after December 31, 2023.
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4949 SECTION 1. The legislature finds that there is a shortage of health care providers in the State, particularly primary care providers, which will be exacerbated by the projected retirement of current physicians, advanced practice registered nurses, pharmacists, and other healthcare workers. Further, although students are interested in pursuing careers in Hawaii's health care service industry, in-state educational institutions are constrained by the lack of clinical education sites in the State and the limited supply of qualified preceptors. One way to encourage the participation of preceptors is to offer an income tax credit for health care professionals who serve as preceptors.
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5151 The purpose of the existing healthcare preceptor income tax credit established under section 235-110.25, Hawaii Revised Statutes, is to incentivize volunteer preceptors to offer professional instruction, training, and supervision to students and residents seeking careers as health care providers in the State. During the implementation of the tax credit, many providers trained eligible students, but only a small subset met the eligibility requirements due to the primary care qualifying criterion for the preceptor.
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5353 Thus, the legislature recognizes that programs training physicians, advanced practice registered nurses, pharmacists, and physician assistants in primary care also require training from specialty preceptors who support primary care, in addition to training from primary care providers. The legislature further recognizes that the healthcare workforce has shortages that extend beyond the current professions included in the tax credit whose workforce expansion is also limited by available preceptors, including social workers, physician assistants, and registered dieticians. The legislature also finds that the definition of "volunteer-based supervised clinical training rotation" may be clarified to facilitate the preceptor credit assurance committee's implementation of the tax credit.
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5555 Therefore, the purpose of this Act is to:
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5757 (1) Amend the definitions of "preceptor" and "volunteer‑based supervised clinical training rotation" to improve accessibility for providers to receive income tax credits for acting as preceptors;
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5959 (2) Add physician assistants, social workers, and licensed dieticians to the list of preceptors; provided that any recognized preceptor may train any eligible student to become eligible for the preceptor tax credit;
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6161 (3) Include physician assistant, dietitian, and social work students in the definition of eligible students; and
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6363 (4) Revise the membership of the preceptor credit assurance committee to include the director of health.
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6565 SECTION 2. Section 235-110.25, Hawaii Revised Statutes, is amended by amending subsection (g) to read as follows:
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6767 "(g) For the purposes of this section:
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6969 "Academic program" means an academic degree granting program or graduate medical education program that:
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7171 (1) Holds either its principal accreditation or a physical location in Hawaii; and
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7373 (2) Provides education to students, of whom more than fifty per cent are residents of Hawaii.
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7575 "Advanced practice registered nurse student" means an individual participating in a nationally accredited academic program that is for the education of advanced practice registered nurses and recognized by the state board of nursing pursuant to chapter 457.
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7777 "Behavioral health care" means the principal point of continuing care for patients provided by a mental healthcare provider, including health promotion, disease prevention, health maintenance, counseling, patient education, diagnosis and treatment of mental health conditions, and coordination of other specialist care that the patient may need.
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7979 "Dietician student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become licensed dieticians pursuant to chapter 448B.
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8181 "Eligible professional degree or training certificate" means a degree or certificate that fulfills a requirement to be a physician [or], osteopathic physician, or physician assistant, pursuant to chapter 453[,]; an advanced practice registered nurse, pursuant to chapter 457[, or]; a pharmacist, pursuant to chapter 461[.]; a dietician, pursuant to 448B; or a social worker, pursuant to chapter 467E.
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8383 "Eligible student" means an advanced practice registered nurse student, medical student, [or] pharmacy student, physician assistant student, dietician student, or social work student, who is enrolled in an academic program.
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8585 "Medical student" means an individual participating in a nationally accredited academic program leading to the medical doctor or doctor of osteopathy degree. "Medical student" includes graduates from nationally accredited academic programs who have continued their training, in the role of resident or fellow, to obtain the additional qualifications needed for medical licensure, pursuant to chapter 453, or specialty certification.
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8787 "Nationally accredited" means holding an institutional accreditation by name to offer post-secondary medical primary care education. Accreditation for medical students shall be offered by the Liaison Committee on Medical Education or American Osteopathic Association Commission on Osteopathic College Accreditation. Accreditation for advanced practice registered nurse students shall be offered by the Commission on Collegiate Nursing Education. Accreditation for pharmacy students shall be offered by the Accreditation Council for Pharmacy Education. Accreditation for physician assistant students shall be offered by the Accreditation Review Commission on Education for the Physician Assistant, Inc. Accreditation for social work students shall be offered by the Council on Social Work Education. Accreditation for dietician students shall be offered by the Accreditation Council for Education in Nutrition and Dietetics.
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8989 "Pharmacy student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become registered pharmacists pursuant to chapter 461.
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9191 "Physician assistant student" means an individual participating in an academic program that is nationally accredited for the education of physician assistants to become a nationally certified and licensed physician assistant pursuant to section 453-5.3.
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9393 "Preceptor" means a physician [or], osteopathic physician, or physician assistant, licensed pursuant to chapter 453[,]; an advanced practice registered nurse, licensed pursuant to chapter 457[,]; a licensed dietician, licensed pursuant to 448B; a social worker, licensed pursuant to chapter 467E; or a pharmacist, licensed pursuant to chapter 461, who is a resident of Hawaii [and who], maintains a professional [primary care] practice in [this] the State[.], and whose specialty supports the development and training of an eligible student in primary care or behavioral health care.
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9595 "Primary care" means the principal point of continuing care for patients provided by a healthcare provider, including health promotion, disease prevention, health maintenance, counseling, patient education, diagnosis and treatment of acute and chronic illnesses, and coordination of other specialist care that the patient may need.
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9797 "Social work student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become a social worker licensed pursuant to chapter 467E.
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9999 "Volunteer-based supervised clinical training rotation" means [an uncompensated] a period of supervised clinical training [of] to an eligible student that totals at least eighty hours of supervisory time annually, in which a preceptor provides personalized instruction, training, and supervision to an eligible student to enable the eligible student to obtain an eligible professional degree or training certificate[.]; provided that, while a preceptor may be compensated for providing standard clinical services, the preceptor shall be:
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101101 (1) Uncompensated for the clinical training above or beyond clinical salary or reimbursements for clinical services; or
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103103 (2) Uncompensated for the provision of clinical training services from tuition funds or from state general funds."
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105105 SECTION 3. Section 321-2.7, Hawaii Revised Statutes, is amended as follows:
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107107 1. By amending subsections (a) and (b) to read:
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109109 "(a) There is established the preceptor credit assurance committee within the department of health. The committee shall develop and implement a plan for certifying healthcare preceptor tax credits under section 235-110.25, including:
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111111 (1) Developing a process ensuring that requests for credit certification are reviewed and verifications are processed no later than thirty days following the close of each calendar year; and
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113113 (2) Developing the documentation process for the committee to certify a preceptor for the tax credit; provided that the documentation to be collected shall include:
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115115 (A) The preceptor's name, address, place of practice, and Hawaii provider license number;
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117117 (B) Dates and hours of volunteer-based supervised clinical training rotation per eligible student;
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119119 (C) Attestation that the preceptor is uncompensated for the volunteer-based supervised clinical training rotation; [and] provided that, if the preceptor is compensated for providing standard clinical services, attestation that the preceptor is:
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121121 (i) Uncompensated for the clinical training above or beyond clinical salary or reimbursements for clinical services; or
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123123 (ii) Uncompensated for the provision of clinical training services from tuition funds or from state general funds;
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125125 (D) Itemized specialties that support the development and training of the eligible student in primary care or behavioral health care; and
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127127 [(D)] (E) Other information deemed necessary by the committee.
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129129 (b) The committee shall be composed of [representatives of]:
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131131 (1) [The Hawaii/Pacific basin area health education center;] The director of health or the director's designee; and
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133133 (2) [The center for nursing; and] Representatives of:
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137137 (B) The center for nursing; and
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139139 (C) Academic programs with eligible students.
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141141 [(3) Academic programs with eligible students.]"
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143143 2. By amending subsection (e) to read:
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145145 "(e) As used in this section, "academic program", "behavioral health care", "eligible student", "preceptor", "primary care", and "volunteer-based supervised clinical training rotation" shall have the same meanings as in section 235-110.25."
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147147 SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
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149149 SECTION 5. This Act shall take effect on December 31, 2050; provided that section 2 of this Act shall apply to taxable years beginning after December 31, 2023.
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151151 Report Title: Healthcare Preceptors; Preceptor Tax Credit Description: Amends the preceptor tax credit law to expand access to the program and to make it easier for preceptors to access tax credits under the program. Adds the Director of Health to the preceptor credit assurance committee. Effective 12/31/2050. (SD2) The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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159159 Healthcare Preceptors; Preceptor Tax Credit
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165165 Amends the preceptor tax credit law to expand access to the program and to make it easier for preceptors to access tax credits under the program. Adds the Director of Health to the preceptor credit assurance committee. Effective 12/31/2050. (SD2)
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173173 The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.