Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1960 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	SENATE DOCKET, NO. 2309 FILED ON: 1/17/2025
3	3	SENATE . . . . . . . . . . . . . . No. 1960
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Sal N. DiDomenico
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act establishing tax credits for health care preceptorship.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :Sal N. DiDomenicoMiddlesex and Suffolk 1 of 4
16	16	SENATE DOCKET, NO. 2309 FILED ON: 1/17/2025
17	17	SENATE . . . . . . . . . . . . . . No. 1960
18	18	By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1960) of Sal N. DiDomenico
19	19	for legislation to establish tax credits for health care preceptorship that pairs an eligible student
20	20	with a health care practitioner to attain specified learning objectives. Revenue.
21	21	The Commonwealth of Massachusetts
22	22	_______________
23	23	In the One Hundred and Ninety-Fourth General Court
24	24	(2025-2026)
25	25	_______________
26	26	An Act establishing tax credits for health care preceptorship.
27	27	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
28	28	of the same, as follows:
29	29	1 SECTION 1. Chapter 62 of the general laws is hereby amended by adding the following
30	30	2section:-
31	31	3 Section 6O.
32	32	4 (a) As used in this section the following words shall, unless the context clearly requires
33	33	5otherwise, have the following meanings:-
34	34	6 “Department”, the department of public health.
35	35	7 “Eligible student”, a resident of the commonwealth who is enrolled in an approved
36	36	8physician training program approved by the board of registration in medicine established under
37	37	9section 10 of chapter 13 of the general laws, a registered nursing program approved by the board
38	38	10of registration in nursing established under section 13 of chapter 13 of the general laws, a 2 of 4
39	39	11physician assistant training program approved by the board of registration of physician assistants
40	40	12established under section 9f of chapter 112 of the general laws.
41	41	13 “Health care practitioner”, an individual who: (i) is licensed to practice medicine by the
42	42	14board of registration in medicine established under section 10 of chapter 13 of the general laws;
43	43	15(ii) is licensed as a registered nurse or an advanced practice nurse by the board of registration in
44	44	16nursing established under section 13 of chapter 13 of the general laws; or (iii) is licensed as a
45	45	17physician assistant by the board of registration of physician assistants established under section
46	46	189f of chapter 112 of the general laws.
47	47	19 “Preceptorship program”, an organized system of clinical experience that, for the purpose
48	48	20of attaining specified learning objectives, pairs an eligible student with a health care practitioner
49	49	21who meets the qualifications of a preceptor.
50	50	22 (b) For tax years beginning on or after January 1, 2026 a health care practitioner who is a
51	51	23resident of the commonwealth may claim a credit against the state income tax otherwise due
52	52	24under this act in the amount stated on the tax credit certificate issued under subsection (c) for the
53	53	25taxable year in which the health care practitioner served without compensation as a preceptor in
54	54	26a preceptorship program approved by the department and its board and divisions and: (i) worked
55	55	27a minimum of three rotations, each consisting of at least 100 hours; and (ii) in an area of the
56	56	28commonwealth identified as having a health care workforce shortage by the department. The
57	57	29total amount of the credit allowed under this section for any taxable year may not exceed the
58	58	30state income tax imposed for that taxable year. Any unused amount of the credit for any taxable
59	59	31year may not be carried over to any other taxable year. 3 of 4
60	60	32 (c) On application by a health care practitioner, the department shall review and certify in
61	61	33the amount of $1,000 for each eligible student rotation of the minimum number of hours required
62	62	34under subsection (b) for which the health care practitioner served as a preceptor without
63	63	35compensation. The application shall contain: (i) the name of the health care practitioner; (ii)
64	64	36information identifying the preceptorship program in which the health care practitioner
65	65	37participated; (iii) the number and names of the eligible students for whom the individual served
66	66	38as a preceptor without compensation; and (iv) any other information that the department requires.
67	67	39For any taxable year, the amount of tax credit stated in the tax credit certificate issued to a health
68	68	40care practitioner may not exceed $5,000. The department shall approve all applications that
69	69	41qualify for a tax credit under this subsection on a first–come, first–served basis, notify a health
70	70	42care practitioner after receipt of the individual’s application of its approval or denial in writing,
71	71	43and issue a copy of the tax credit certificate to the department of revenue and the health care
72	72	44practitioner.
73	73	45 (d) The department, in consultation with the department of revenue, shall adopt
74	74	46regulations to carry out the provisions of this section.
75	75	47 SECTION 2. Notwithstanding any general or special law to the contrary, the department
76	76	48of public health shall conduct an annual report on the number of tax credit certificates issued to
77	77	49health care practitioners, pursuant to section 6O of chapter 62, for each tax year. The report shall
78	78	50analyze the total number of tax credit certificates issued, the number of certificates issued to
79	79	51health care practitioners of each eligible profession, the number of eligible students that
80	80	52participated in a preceptorship program in which the training health care practitioner was issued
81	81	53a tax credit certificate, and a regional analysis on the locations of the preceptorship programs in
82	82	54which a health care receptor was issued a tax credit certificate. To the extent possible by the 4 of 4
83	83	55department, the report shall compare the total number of commonwealth eligible students that
84	84	56participated in health care preceptorship programs with the number of eligible students that
85	85	57participated in a health care preceptorship program where the preceptor was issued a tax credit
86	86	58certificate.