Kansas House Bill HB2804

Kansas 2023-2024 Regular Session

• Introduced: 2/15/24
• Refer: 2/15/24
• Failed: 4/30/24

Caption

Providing for the preceptor income tax incentive act, establishing an income tax credit for physicians and physician assistants that serve as a community-based faculty preceptor by providing personalized instruction, training and supervision for students.

Impact

The enactment of HB 2804 is poised to enhance the quality of medical training and supervision experienced by students in Kansas. By incentivizing established professionals to invest their time in mentoring, the bill intends to address existing gaps in practical training, theoretically leading to better-prepared healthcare providers entering the workforce. The anticipated positive result is an increase in the availability of qualified medical staff, particularly in underserved areas. This change may consequently influence the broader public health landscape by possibly improving healthcare delivery and access within the state.

Summary

House Bill 2804, also known as the Preceptor Income Tax Incentive Act, seeks to establish an income tax credit for physicians and physician assistants serving as community-based faculty preceptors. The bill aims to bolster medical education in Kansas by encouraging experienced medical professionals to mentor students pursuing doctor of medicine, doctor of osteopathic medicine, and physician assistant studies. It does this by offering preceptors a monetary incentive, which is set at $250 for every 40 hours of mentorship they provide, allowing for unlimited accumulation of credits during a tax year, provided they are not compensated by another organization for the same preceptorship.

Contention

While the bill seems beneficial in promoting mentorship and improving medical training, there may be concerns regarding the financial implications for the state's budget, especially considering the growing number of medical students and the potential for increased claims for tax credits. Additionally, there could be a debate over the fairness of providing tax credits to physicians, especially given existing concerns about healthcare professionals' financial incentives and motivations in mentorship roles. Opponents might argue that the bill does not address broader systemic issues within medical training or adequately ensure that underserved communities benefit from the increased mentorship.