Relating To Healthcare Preceptors.
The proposed amendments include clarifying the definitions of 'preceptor' and 'volunteer-based supervised clinical training rotation.' This change aims to facilitate access to tax credits for healthcare professionals who volunteer their time to train students in various disciplines, including nursing, pharmacy, social work, and dietetics. Furthermore, the bill adds physician assistants, social workers, and licensed dieticians to the list of potential preceptors, broadening the scope of professionals who can contribute to students' education and thereby enhancing the training available to future healthcare providers in Hawaii.
Senate Bill 1215 aims to address the healthcare provider shortage in Hawaii by modifying existing laws related to healthcare preceptors. The bill recognizes the pressing need for primary care professionals, exacerbated by the projected retirements of current practitioners. To tackle this issue, the bill proposes enhancements to the preceptor income tax credit established under section 235-110.25 of the Hawaii Revised Statutes. By expanding eligibility criteria for preceptors and defining new categories of preceptors, the bill seeks to encourage more healthcare professionals to participate in training future providers.
Notably, the bill reflects a recognition that many students interested in healthcare careers face obstacles due to a lack of available preceptors. With the proposed changes, there are expectations for increased participation from healthcare professionals, theoretically leading to an expansion of the healthcare workforce in the state. However, some stakeholders may question the effectiveness of tax credits as a sufficient incentive and whether merely expanding the preceptor pool can significantly alleviate the workforce shortages faced in Hawaii. The legislation is also structured to take effect on December 31, 2050, with certain provisions applicable to taxable years beginning after December 31, 2023, raising discussions about the urgency of addressing the healthcare workforce crisis.