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ENGROSSED SENATE AMENDMENT
TO
ENGROSSED HOUSE
BILL NO. 3351 By: McEntire of the House
and
Thompson (Kristen) of the
Senate
An Act relating to medical preceptorship training;
defining terms; providing income tax credit for
certain individuals who conduct a preceptorship
rotation; *** authorizing credits not allowed to be
claimed in subsequent year; specifying eligibility
for credit; directing the State Board of Medical
Licensure and Supervision , State Board of Osteopathic
Examiners, and Oklahoma Board of Nursing to deposit
certain fees in revolving fund for certain purpose;
*** authorizing administrative expenditures; stating
purpose; providing for codification; providing an
effective date; and declaring an emergency.
AUTHOR: Add the following House Coauthors: Deck and Munson
AMENDMENT NO. 1. Page 1, strike the title, enacting clause and
entire bill and insert
“An Act relating to medical preceptorship training;
defining terms; providing income tax credit for
certain individuals who conduct a preceptorship
rotation; providing amount of and basis for credit;
providing limitations on credits allowed; prohibiting
refundability of credit; authorizing the carry
forward of credit; directing the Health Care
Workforce Training Commission to award credi t;
limiting the amount of credit awarded to balance of
certain revolving funds; authorizing allocation of
partial credit; authorizing credits not allowed to be
claimed in subsequent year; specifying eligibility
for credit; directing the State Board of Medi cal
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Licensure and Supervision, the State Board of
Osteopathic Examiners, and the Oklahoma Board of
Nursing to deposit certain fees in revolving fund for
certain purpose; requiring submission of information;
authorizing promulgation of rules; creating the
Physician Preceptor Tax Credit Revolving Fund, the
Physician Assistant Preceptor Tax Credit Revolving
Fund, the Osteopathic Physician Preceptor Tax Credit
Revolving Fund, and the Advanced Practice Registered
Nurses Preceptor Tax Credit Revolving Fund;
specifying sources of funds; providing for transfer
of monies to Oklahoma Tax Commission; requiring
apportionment of monies; authorizing payment of
administrative expenditures; stating purpose;
amending 70 O.S. 2021, Section 697.5, as amended by
Section 19, Chapter 407, O.S.L. 2022 (70 O.S. Supp.
2023, Section 697.5), which relates to the Health
Care Workforce Training Commission; providing
additional duties; updating statutory language;
providing for codification; and declaring an
emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.409 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
1. “Advanced practice registered nursing student ” means an
individual participating in a state -supported training program in
this state that is approved by the Oklahoma Board of Nursing for the
training of individuals to become Advance d Practice Registered
Nurses as defined in Section 567.3a of Title 59 of the Oklahoma
Statutes;
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2. “Faculty preceptor” means an allopathic physician,
osteopathic physician, physician assistant, or Advanced Practice
Registered Nurse licensed in this state and who provides primary
care services;
3. “Medical school” means a legally chartered medical school
recognized by the Oklahoma State Regents for Higher Education;
4. “Medical student” means a student currently enrolled in a
medical school in this state or a school or college of osteopathic
medicine in this state;
5. “Physician assistant student ” means an individual
participating in a state -supported training program in this state
that is approved by the State Board of Medical Licensure and
Supervision for the training of individuals to become physician
assistants as defined in Section 519.2 of Title 59 of the Oklahoma
Statutes;
6. “Preceptorship rotation ” means a period of preceptorship
training of one or more medical students, residents, physician
assistant students, or advanced practice registered nursing students
that in aggregate totals one hundred sixty (160) hours;
7. “Preceptorship training ” means uncompensated training in
primary care services of a medical student, resident, physician
assistant student, or advanced practice registered nursing student
enrolled in a training program in this state;
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8. “Primary care services ” means family medicine, geriatrics,
general internal medicine, general pediatrics, or the substantial
equivalent of such servi ces when performed by a physician assistant
or Advanced Practice Registered Nurse;
9. “Resident” means an allopathic physician or osteopathic
physician pursuing postgraduate medical education at a program
supported by a medical school or a school or colle ge of osteopathic
medicine in this state; and
10. “School or college of osteopathic medicine ” shall have the
same meaning as provided by Section 631 of Title 59 of the Oklahoma
Statutes.
B. 1. For tax years 2026 through 2035, there shall be allowed
a credit against the tax imposed pursuant to Section 2355 of Title
68 of the Oklahoma Statutes for a faculty preceptor who conducts a
preceptorship rotation.
2. Except as provided for by subsection F of this section,
credit shall be allowed for no greater tha n ten preceptorship
rotations completed in a calendar year, and shall be equal to the
following amounts:
a. for a medical student or resident, Two Hundred Ninety
Dollars ($290.00) each for the first, second, or third
preceptorship rotations and Five Hundre d Ninety
Dollars ($590.00) each for up to seven subsequent
rotations, and
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b. for a physician assistant student or advanced practice
registered nursing student, One Hundred Sixty -five
Dollars ($165.00) each for the first, second, or third
preceptorship rotations and Three Hundred Forty
Dollars ($340.00) each for up to seven subsequent
rotations.
C. The credit authorized by this section shall not be used to
reduce the tax liability of the taxpayer to less than zero (0).
D. To the extent not used, the credit s authorized by this
section may be carried over, in order, to each of the five (5)
subsequent tax years.
E. The Health Care Workforce Training Commission shall award
the credit authorized by subsection B of this section to faculty
preceptors for precepto rship rotations of:
1. Medical students enrolled in a medical school in this state;
2. Residents who are allopathic physicians pursuing
postgraduate medical education at a program supported by a medical
school in this state;
3. Physician assistant stude nts;
4. Medical students enrolled in a school or college of
osteopathic medicine in this state;
5. Residents who are osteopathic physicians pursuing
postgraduate medical education at a program supported by a school or
college of osteopathic medicine in t his state; and
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6. Advanced practice registered nursing students.
F. 1. The credits awarded by the Health Care Workforce
Training Commission under paragraphs 1 and 2 subsection E of this
section for the tax year shall not exceed the amount deposited to
the Physician Preceptor Tax Credit Revolving Fund created in Section
2 of this act during the fiscal year ending on the June 30 date
immediately preceding the date upon which the applicable income tax
year begins.
2. The credits awarded by the Health Care Workforce Training
Commission under paragraph 3 of subsection E of this section for the
tax year shall not exceed the amount deposited to the Physician
Assistant Preceptor Tax Credit Revolving Fund created in Section 3
of this act during the fiscal year en ding on the June 30 date
immediately preceding the date upon which the applicable income tax
year begins.
3. The credits awarded by the Health Care Workforce Training
Commission under paragraphs 4 and 5 of subsection E of this section
for the tax year sha ll not exceed the amount deposited to the
Osteopathic Physician Preceptor Tax Credit Revolving Fund created in
Section 4 of this act during the preceding fiscal year ending on the
June 30 date immediately preceding the date upon which the
applicable income tax year begins.
4. The credits awarded by the Health Care Workforce Training
Commission under paragraph 6 of subsection E of this section for the
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tax year shall not exceed the amount deposited to the Advanced
Practice Registered Nurses Preceptor Tax Cre dit Revolving Fund
created in Section 5 of this act during the preceding fiscal year
ending on the June 30 date immediately preceding the date upon which
the applicable income tax year begins.
G. Partial claims for credit may be awarded. Credits earned
but not allowed due to the application of the limitation provided in
this section shall be considered suspended and authorized to be used
in the subsequent tax year and applied to the next tax year ’s
limitation.
H. In order to receive the credit provided p ursuant to this
section, a faculty preceptor shall:
1. Claim the credit for the tax year in which the preceptorship
rotation was completed;
2. Certify that he or she did not receive payment during the
tax year from any source for providing the training; and
3. Supply supporting documentation as may be required by the
Health Care Workforce Training Commission.
I. 1. The State Board of Medical Licensure and Supervision
shall reserve Seven Dollars ($7.00) of every annual licensure fee
received from allopa thic physicians and shall deposit the sum to the
Physician Preceptor Tax Credit Revolving Fund created in Section 2
of this act for the purpose of providing funding for the credit
authorized by this section.
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2. The State Board of Medical Licensure and Sup ervision shall
reserve Four Dollars ($4.00) of every annual licensure fee received
from physician assistants and shall deposit the sum to the Physician
Assistant Preceptor Tax Credit Revolving Fund created in Section 3
of this act for the purpose of provid ing funding for the credit
authorized by this section.
3. The State Board of Osteopathic Examiners shall reserve Seven
Dollars ($7.00) of every annual licensure fee received from
osteopathic physicians and shall deposit the sum to the Osteopathic
Physician Preceptor Tax Credit Revolving Fund created in Section 4
of this act for the purpose of providing funding for the credit
authorized by this section.
4. The Oklahoma Board of Nursing shall reserve Four Dollars
($4.00) of every annual licensure fee receiv ed from Advanced
Practice Registered Nurses and shall deposit the sum to the Advanced
Practice Registered Nurses Preceptor Tax Credit Revolving Fund
created in Section 5 of this act for the purpose of providing
funding for the credit authorized by this sec tion.
J. 1. With respect to each tax year for which any tax credit
authorized by this section is awarded, the Health Care Workforce
Training Commission shall electronically submit information to the
Oklahoma Tax Commission, which shall include the number and amount
of tax credits awarded and the name of the taxpayers that were
awarded credits.
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2. With respect to each fiscal year the State Board of Medical
Licensure and Supervision, the State Board of Osteopathic Examiners,
and the Oklahoma Board of Nursi ng shall electronically submit to the
Health Care Workforce Training Commission and the Oklahoma Tax
Commission the amount deposited in the Physician Preceptor Tax
Credit Revolving Fund created in Section 2 of this act, the
Physician Assistant Preceptor Ta x Credit Revolving Fund created in
Section 3 of this act, the Osteopathic Physician Preceptor Tax
Credit Revolving Fund created in Section 4 of this act, and the
Advanced Practice Registered Nurses Preceptor Tax Credit Revolving
Fund created in Section 5 o f this act.
K. The Oklahoma Tax Commission, the Health Care Workforce
Training Commission, the State Board of Medical Licensure and
Supervision, the State Board of Osteopathic Examiners, and the
Oklahoma Board of Nursing may promulgate rules to effectuate the
provisions of this act.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 495i of Title 59, unless there
is created a duplication in numbering, reads as follows:
There is hereby created in the State Treasury a revolving fund
for the State Board of Medical Licensure and Supervision to be
designated the “Physician Preceptor Tax Credit Revolving Fund ”. The
fund shall be a continuing fund, not subject to fiscal year
limitations, and shall co nsist of the monies received by the Board
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from a portion of licensure fees received from allopathic physicians
under subsection I of Section 1 of this act. All monies accruing to
the credit of the fund are hereby appropriated and the fund shall be
used to make a transfer payment to the Oklahoma Tax Commission in an
amount equal to the amount of tax credits awarded pursuant to this
act. The Oklahoma Tax Commission shall apportion monies transferred
from the fund in the same manner as provided by Section 23 52 of
Title 68 of the Oklahoma Statutes. Monies in the fund which are not
required for payment of administrative expenses to the Health Care
Workforce Training Commission, which shall not exceed five percent
(5%) of monies apportioned to the fund, or whic h are not required to
be transferred to the Oklahoma Tax Commission as otherwise required
by this act to offset the revenue impacted by the use of the income
tax credits awarded pursuant to Section 1 of this act may be used to
implement programs required o r authorized by law.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 519.8a of Title 59, unless there
is created a duplication in numbering, reads as follows:
There is hereby created in the State Treasury a revolving fund
for the State Board of Medical Licensure and Supervision to be
designated the “Physician Assistant Preceptor Tax Credit Revolving
Fund”. The fund shall be a continuing fund, not subject to fiscal
year limitations, and shal l consist of the monies received by the
Board from a portion of licensure fees received from physician
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assistants under subsection I of Section 1 of this act. All monies
accruing to the credit of the fund are hereby appropriated and the
fund shall be used to make a transfer payment to the Oklahoma Tax
Commission in an amount equal to the amount of tax credits awarded
pursuant to this act. The Oklahoma Tax Commission shall apportion
monies transferred from the fund in the same manner as provided by
Section 2352 of Title 68 of the Oklahoma Statutes. Monies in the
fund which are not required for payment of administrative expenses
to the Health Care Workforce Training Commission, which shall not
exceed five percent (5%) of monies apportioned to the fund, or w hich
are not required to be transferred to the Oklahoma Tax Commission as
otherwise required by this act to offset the revenue impacted by the
use of the income tax credits awarded pursuant to Section 1 of this
act may be used to implement programs require d or authorized by law.
SECTION 4. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 645.1 of Title 59, unless there
is created a duplication in numbering, reads as follows:
There is hereby created in t he State Treasury a revolving fund
for the State Board of Osteopathic Examiners to be designated the
“Osteopathic Physician Preceptor Tax Credit Revolving Fund ”. The
fund shall be a continuing fund, not subject to fiscal year
limitations, and shall consis t of the monies received by the Board
from a portion of licensure fees received from osteopathic
physicians under subsection I of Section 1 of this act. All monies
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accruing to the credit of the fund are hereby appropriated and the
fund shall be used to ma ke a transfer payment to the Oklahoma Tax
Commission in an amount equal to the amount of tax credits awarded
pursuant to this act. The Oklahoma Tax Commission shall apportion
monies transferred from the fund in the same manner as provided by
Section 2352 of Title 68 of the Oklahoma Statutes. Monies in the
fund which are not required for payment of administrative expenses
to the Health Care Workforce Training Commission, which shall not
exceed five percent (5%) of monies apportioned to the fund, or which
are not required to be transferred to the Oklahoma Tax Commission as
otherwise required by this act to offset the revenue impacted by the
use of the income tax credits awarded pursuant to Section 1 of this
act may be used to implement programs required or a uthorized by law.
SECTION 5. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 567.31 of Title 59, unless there
is created a duplication in numbering, reads as follows:
There is hereby created in the St ate Treasury a revolving fund
for the Oklahoma Board of Nursing to be designated the “Advanced
Practice Registered Nurses Preceptor Tax Credit Revolving Fund ”.
The fund shall be a continuing fund, not subject to fiscal year
limitations, and shall consist of the monies received by the Board
from a portion of licensure fees received from Advanced Practice
Registered Nurses under subsection I of Section 1 of this act. All
monies accruing to the credit of the fund are hereby appropriated
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and the fund shall be used to make a transfer payment to the
Oklahoma Tax Commission in an amount equal to the amount of tax
credits awarded pursuant to this act. The Oklahoma Tax Commission
shall apportion monies transferred from the fund in the same manner
as provided by Section 2352 of Title 68 of the Oklahoma Statutes.
Monies in the fund which are not required for payment of
administrative expenses to the Health Care Workforce Training
Commission, which shall not exceed five percent (5%) of monies
apportioned to the fund, or which are not required to be transferred
to the Oklahoma Tax Commission as otherwise required by this act to
offset the revenue impacted by the use of the income tax credits
awarded pursuant to Section 1 of this act may be used to implement
programs required or authorized by law.
SECTION 6. AMENDATORY 70 O.S. 2021, Section 697.5, as
amended by Section 19, Chapter 407, O.S.L. 2022 (70 O.S. Supp. 2023,
Section 697.5), is amended to read as follows:
Section 697.5. The Health Care Workforce Training Commission,
in order to perform its official function in establishing and
administering physician training programs, shall have the following
specific powers, duties , and responsibilities:
1. To review all available data on health care workforce in
Oklahoma in order to determine the current and projected
distribution of physicians by geographic location and by type of
practice, and, to accomplish this review, the Commission shall
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obtain information from and work in conjunction with the State
Department of Health and all other agencies which gather data and
evaluate health care workforce needs;
2. To review data and information on accredited physician
internship and residency programs currently operated by Oklahoma
hospitals and other ap proved clinical situations, in order to
ascertain the number and distribution by physician specialty
training and by geographic location of available internship and
residency positions and to evaluate the impact of internship and
residency placement on the establishment of practices by physicians
in that geographic area or similar areas within the state where
their services are urgently needed;
3. To serve as an agent to advise hospitals, clinics, and
communities on setting up and planning internship and r esidency
programs which emphasize the provision of additional primary care
physicians to service the rural areas of Oklahoma with primary care
specialties to be defined to include training in the area of
internal medicine, obstetrics and gynecology, pediat rics, emergency
trauma, and family practice;
4. To provide general counsel and advice in the development,
operation and evaluation of physician internship and residency
programs throughout the State of Oklahoma this state in cooperation
with the efforts of the Oklahoma State Regents for Higher Education
and the state’s physician training institutions such as the Oklahoma
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University University of Oklahoma College of Medicine, Oklahoma City
and Tulsa campuses, and the Oklahoma State University College of
Osteopathic Medicine and Surgery, and subject to accreditation by
official and appropriate accrediting agencies;
5. To develop the criteria for determining the physician
training cost component or associated clinical and hospital training
costs which are or may be nonreimbursable by third party payers in
programs proposed by accredited hospitals, clinical situations, or
hospital and clinical programs affiliated with and administered by
the University of Oklahoma College of Medicine, University of
Oklahoma College of Medicine – Tulsa, or Oklahoma State University
College of Osteopathic Medicine and Surgery in order to determine
the share for the state in supporting the salary, benefits, training
and program administration costs incurred by hospitals in supporti ng
of the interns and residents;
6. To develop the criteria and procedure by which state
matching funds will be awarded to hospitals, accredited clinical
situations, in cooperation with the University of Oklahoma College
of Medicine, University of Oklahom a College of Medicine - Tulsa, and
the Oklahoma State University College of Osteopathic Medicine and
Surgery which shall administer programs in hospital and clinical
situations in the state to be used to underwrite the salaries,
benefits and associated tra ining and administration costs provided
for the physician interns and residents during their period of
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training in such a way as to create an incentive for the development
and establishment of residency and internship positions by
hospitals, clinical estab lishments or by affiliation agreement with
the University of Oklahoma College of Medicine, University of
Oklahoma College of Medicine – Tulsa, and the Oklahoma State
University College of Osteopathic Medicine and Surgery by providing
funds to cover and to supplement the nonreimbursable or additional
costs incurred in hospitals for training activities or for delivery
of service in outreach and ambulatory clinical situations which are
outside but associated with the hospitals and clinical
establishments parti cipating in the program;
7. To review and to approve for inclusion in the programs
funded the applications for funds submitted by accredited hospitals
and clinical situations participating in physician training programs
in cooperation with the University of Oklahoma College of Medicine,
University of Oklahoma College of Medicine – Tulsa, and the Oklahoma
State University College of Osteopathic Medicine and Surgery for the
costs of supplying residents and interns in programs which they
administer by affilia tion agreements with hospitals and clinical
situations throughout the state in which the interns and residents
are supervised and funded by the University of Oklahoma College of
Medicine, University of Oklahoma College of Medicine – Tulsa, and
the Oklahoma State University College of Osteopathic Medicine and
Surgery and the hospitals and clinical establishments pay for the
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patient care services rendered in their institutions by these
residents and interns during the period of training;
8. To determine the specific level of funding and the
priorities used for granting state support to approved hospitals and
clinical situations, in cooperation with the University of Oklahoma
College of Medicine, University of Oklahoma College of Medicine –
Tulsa, and the Oklahoma State University College of Osteopathic
Medicine and Surgery for approved hospital physician training
programs for interns and residents and to recommend to the Governor
and the Oklahoma Legislature the total funds needed to carry out the
purpose of this program;
9. To employ a director and any staff personnel required to
administer the funding of approved physician training programs and
to contract with other state agencies and institutions to conduct
and to perform specified services, functions and aspects in
administering state funds on the specified cost -sharing basis
determined by the Commission or for developing programs and
community and institutional participation in these training
programs;
10. To ensure that hospitals or clinical situations that can
qualify in all sections of Oklahoma be utilized, and to take all
steps necessary to assist such hospitals or clinics in obtaining
necessary recognition or status, or in meeting standards for
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accreditation or affiliation so that they may participat e in these
physician training programs;
11. To ensure that in programs administered and operated by the
University of Oklahoma College of Medicine, University of Oklahoma
College of Medicine – Tulsa, and the Oklahoma State University
College of Osteopathi c Medicine and Surgery in hospitals and
clinical situations throughout the state that funds allocated to the
colleges are paid by the hospitals and clinical situations in which
the patient care services are rendered, the funds are expended for
such purposes in funding residents and interns in the physician
training programs that the colleges have established with the
approved hospitals and clinical situations which programs are
designed to provide primary health care services to the rural and
medically underserved parts of the state;
12. To conduct and to administer a program of physician and
health care workforce placement services throughout the State of
Oklahoma this state. Placement services shall be made available to
communities, hospitals, health car e facilities, physician and health
professional training institutions, health professional associations
and organizations, individual physicians, health professionals,
students in physician and health professional training institutions
and schools, and oth er interested parties in such a way so as to
further the purposes of improving the distribution of physicians and
health professionals practicing or available for practice in the
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state and improving in the availability of health care services to
the people of the state. Said The placement service shall include
but not be limited to assisting communities in matching with,
contacting and recruiting physicians and health professionals to
practice in communities in the state. The Commission shall develop
criteria and procedures for the conduct and performance of placement
services and employ any staff, contract for services with any
private agency, nonprofit corporation , or institution to facilitate
the performance of placement services ; and
13. For purposes of the income tax credit authorized pursuant
to Section 1 of this act and in cooperation with the Oklahoma Tax
Commission:
a. to certify preceptorship rotations for allopathic
medicine, osteopathic medicine, advanced practice
registered nursing, and physic ian assistant training
programs in this state and to register faculty
preceptors who provide certified training,
b. to charge administrative expenses to the State Board
of Medical Licensure and Supervision, the State Board
of Osteopathic Examiners, and the Oklahoma Board of
Nursing pursuant to Sections 2 through 5 of this act,
and
c. to promulgate any additional rules necessary for the
implementation of this act .
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SECTION 7. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval. ”
Passed the Senate the 23rd day of April, 2024.
Presiding Officer of the Senat e
Passed the House of Representatives the ____ day of __________,
2024.
Presiding Officer of the House
of Representatives
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ENGROSSED HOUSE
BILL NO. 3351 By: McEntire of the House
and
Thompson (Kristen) of the
Senate
An Act relating to medical preceptorship training;
defining terms; providing income tax credit for
certain individuals who c onduct a preceptorship
rotation; providing amount of and basis for credit;
providing limitations on credits allowed; prohibiting
refundability of credit; authorizing the carry
forward of credit; directing the State Board of
Medical Licensure and Supervision, State Board of
Osteopathic Examiners, and Oklahoma Board of Nursing
to award credit; limiting the amount of credit
awarded to balance of certain revolving funds;
authorizing allocation of partial credit; authorizing
credits not allowed to be claimed in subsequent year;
specifying eligibility for credit; directing the
State Board of Medical Licensure and Supervision ,
State Board of Osteopathic Examiners, and Oklahoma
Board of Nursing to deposit certain fees in revolving
fund for certain purpose; requiring submission of
information; authorizing promulgation of rules;
creating the Physician Preceptor Tax Credit Revolving
Fund, the Physician Assistant Preceptor Tax Credit
Revolving Fund, the Osteopathic Physician Preceptor
Tax Credit Revolving Fund, and the Advanced Practice
Registered Nurses Preceptor Revolving Fund ;
specifying sources of funds; providing for transfer
of monies to Oklahoma Ta x Commission; requiring
apportionment of monies; authorizing administrative
expenditures; stating purpose; providing for
codification; providing an effective date; and
declaring an emergency .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLA HOMA:
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SECTION 8. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.409 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
1. "Faculty preceptor" means an allopathic physician,
osteopathic physicia n, physician assistant or advanced practice
registered nurse licensed in this state and who is either a primary
care physician or with respect to a physician assistant or advanced
practice registered nurse is performing most of his or her
professional services for a primary care physician;
2. "Medical school" means a legally chartered medical school
recognized by the Oklahoma State Regents for Higher Education ;
3. "Medical student" means a student currently enrolled in a
medical school in this state or a school or college of osteopathic
medicine in this state;
4. "Physician assistant student" means an individual
participating in a state-supported training program in t his state
that is approved by the State Board of Medical Licensure and
Supervision for the training of individuals to become physician
assistants as defined in Section 519.2 of Title 59 of the Oklahoma
Statutes;
5. "Preceptorship rotation" means a period of preceptorship
training of one or more medical students, residents, physician
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assistant students or advanced practice registered nurses that in
aggregate totals one hundred sixty (160) hours;
6. "Preceptorship training" means uncompensated training of a
medical student, resident, physician assistant student or advanced
practice registered nurse enrolled in a training program in this
state;
7. "Primary care physicians " shall mean physicians practicing
in family medicine, geriatrics, ge neral internal medicine, or
general pediatrics;
8. "Resident" means an allopathic physician or osteopathic
physician pursuing postgraduate medical education at a program
supported by a medical school or a school or college of osteopathic
medicine in this state; and
9. "School or college of osteopathic me dicine" shall have the
same meaning as provided by Section 631 of Title 59 of the Oklahoma
Statutes.
B. 1. For tax years beginning January 1, 2025, and ending not
later than December 31, 2034, there shall be allowed a cre dit
against the tax imposed pursuant to Section 2355 of Title 68 of the
Oklahoma Statutes for a faculty preceptor who conducts a
preceptorship rotation.
2. Except as provided for by subsection F of this section,
credit shall be allowed for no greater than ten preceptorship
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rotations completed in a calendar year, and shall be equal to the
following amounts:
a. for a medical student or resident, Five Hundred
Dollars ($500.00) each for the first, second, or third
preceptorship rotatio ns and One Thousand Dollars
($1,000.00) each for up to seven subsequent rotations,
and
b. for a physician assistant student or advanced practice
registered nurse, Three Hundred Seventy-five Dollars
($375.00) each for the first, second, or third
preceptorship rotations and Seven Hundred Fifty
Dollars ($750.00) each for up to seven subsequent
rotations.
C. The credit authorized by this section shall not be used to
reduce the tax liability of the taxpayer to less than zero (0).
D. To the extent not used, the credits authorized by this
section may be carried over, in order, to each of the five (5)
subsequent tax years.
E. 1. The State Board of Medical Licensure and Supervision
shall award the credit authorized by subsection B of this section to
faculty preceptors for preceptorship rotati ons of:
a. medical students enrolled in a medical school in this
state,
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b. residents who are allopathic physicians pursuing
postgraduate medical educatio n at a program supported
by a medical school in this state, and
c. physician assistant students.
2. The State Board of Osteopathic E xaminers shall award the
credit authorized by subsection B of this section to faculty
preceptors for preceptorship rotations of:
a. medical students enrolled in a school or colle ge of
osteopathic medicine in this state, and
b. residents who are osteopathic physicians pursuing
postgraduate medical education at a program supported
by a school or college of osteopathic medicine i n this
state.
3. The Oklahoma Board of Nursing shall award the credit
authorized by subsection B of this section to faculty precept ors for
preceptor rotations with respect to advanced practice registered
nurses.
F. 1. The credits awarded by the State Board of Medical
Licensure and Supervision under subparagraphs a and b of paragraph 1
of subsection E of this section for the tax year shall not exceed
the amount deposited to the Physician Preceptor Tax Credit Revolving
Fund created in Section 2 of this act during the fiscal year ending
on the June 30 date immediately pre ceding the January 1 date upon
which the applicable income tax year begins.
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2. The credits awarded by the State Board of Me dical Licensure
and Supervision under subparagraph c of paragraph 1 of subsectio n E
of this section for the tax year shall not exceed the amount
deposited to the Physician Assistant Preceptor Tax Cre dit Revolving
Fund created in Section 3 of this act during the fiscal year ending
on the June 30 date immediately preceding the January 1 date upon
which the applicable income tax year begins .
3. The credits awarded by the State Board of Osteopathic
Examiners under paragraph 2 of subsection E of this section for the
tax year shall not exceed the amount deposited to the Osteopathic
Physician Preceptor Tax Credit Revolving Fund created in Section 4
of this act during the preceding fiscal year ending on the June 30
date immediately preceding the January 1 date upon which the
applicable income tax year begins.
4. The credits awarded by the Oklahoma Board of Nursing under
paragraph 3 of subsection E of this section for the tax year shall
not exceed the amount deposited to the Advanced Practice Registered
Nurses Preceptor Tax Credit Revolving Fund created in Section 5 of
this act during the preceding fiscal year ending on the June 30 date
immediately preceding the January 1 date upon w hich the applicable
income tax year begins.
G. Partial claims for credit may be awarded. Credits earned
but not allowed due to the application of the limitation provided in
this section shall be considered suspended and authorized to be used
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in the subsequent tax year and applied t o the next tax year's
limitation.
H. In order to receive the credit provided pursuant to this
section, a faculty preceptor shall:
1. Claim the credit for the tax year in which the preceptorship
rotation was completed;
2. Certify that he or she did not receive payment during the
tax year from any source for providing the training; and
3. Supply supporting documentation a s may be required by the
State Board of Medical Licensure and Supervision or the State Board
of Osteopathic Examine rs.
I. 1. The State Board of Medical Licensure and Supervision
shall reserve Five Dollars ($5.00) of every annual licensure fee
received from allopathic physicians and shall deposit the sum to the
Physician Preceptor Tax Credit Revolving Fund created in Section 2
of this act for the purpose of pr oviding funding for the credit
authorized by this section.
2. The State Board of Medical Licensur e and Supervision shall
reserve Two Dollars ($2.00) of every annual licensure fee received
from physician assistant s and shall deposit the sum to the Physician
Assistant Preceptor Tax Credit Revolving Fund created in Section 3
of this act for the purpose of providing funding for the credit
authorized by this section.
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3. The State Board of Osteopathic Examiners shall r eserve Five
Dollars ($5.00) of every annual licensure fee received from
osteopathic physicians and shall deposit the sum to the Osteopathic
Physician Preceptor Tax Credit Revolving Fund created in Section 4
of this act for the purpose of providing funding for the credit
authorized by this section.
4. The Oklahoma Board of Nursing shall reserve Two Dollars
($2.00) of every annual licensure fee received from adv anced
practice registered nurses and shall deposit the sum to the Advanced
Practice Registered Nurses Preceptor Tax Credit Revolving Fund
created in Section 5 of this act for t he purpose of providing
funding for the credit authorized by this section.
J. With respect to each tax year for which any tax credit
authorized by this section is awarded , the State Board of Medical
Licensure and Supervi sion, the State Board of Osteopathi c Examiners
and the Oklahoma Board of Nursing shall electronically submit
information to the Oklahoma Tax Commission , which shall include:
1. The number and amount of t ax credits awarded;
2. The name of the taxpayers that were awarded credits; and
3. The amount deposited in the Physician Preceptor Tax Credit
Revolving Fund, created in Section 2 of this act, the Physician
Assistant Preceptor Tax Credit Revolving Fund , created in Section 3
of this act, the Osteopathic Physician Preceptor Tax Credit
Revolving Fund, created in Section 4 of this act and the Advanced
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Practice Registered Nurses Preceptor Tax Credit Revolving Fund
created in Section 5 of this act .
K. The Oklahoma Tax Commission, the State Board of Medical
Licensure and Supervision, the State Board of Osteopathic Examiners
and the Oklahoma Board of Nursing may promulgate rules to effectuate
the provisions of this act.
SECTION 9. NEW LAW A new section of law to be codi fied
in the Oklahoma Statutes as Section 495i of Title 59, unless there
is created a duplication in numbering, reads as follows:
There is hereby created in the State Treasury a revolving fund
for the State Board of Medical Licensure and Supervision to be
designated the "Physician Preceptor Tax Credit Revolving Fund". The
fund shall be a continuing fund, not subject to fiscal year
limitations, and shall consist of the monies received by the Board
from a portion of licensure f ees received from allopathic physicians
under subsection I of Section 1 of this act. All monies accruing to
the credit of the fund are hereby appropriated and the fund shall be
used to make a transfer payment to the Oklahoma Tax Commission in an
amount equal to the amount of tax credits awarded pursuant to this
act. The Oklahoma Tax Commission shall apportion monies transferred
from the fund in the same manner as provid ed by Section 2352 of
Title 68 of the Oklahoma Statutes. Monies in the fund which are not
required for payment of admi nistrative expenses, which shall not
exceed five percent (5%) of monies apportioned to the fund, or which
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are not required to be transferred to the Oklahoma Tax Commission as
otherwise required b y this act to offset the revenue impacted by the
use of the income tax credits awarded pursuant to Section 1 of this
act may be used to implement programs required or authorized by law.
SECTION 10. NEW LAW A new section o f law to be codified
in the Oklahoma Statutes as Section 519.8a of Title 59, unless there
is created a duplication in numbering, r eads as follows:
There is hereby created in the State Treasury a revolving fund
for the State Board of Medical Licensure and Supervision to be
designated the "Physician Assistant Preceptor Tax Credit Revolving
Fund". The fund shall be a continuing fund, n ot subject to fiscal
year limitations, and shall consist of the monies received by the
Board from a portion of licensure fees received from physician
assistants under subsection I of Section 1 of this act. All monies
accruing to the credit of the fund are hereby appropriated and the
fund shall be used to make a transfer payment to th e Oklahoma Tax
Commission in an amount equal to the amount of tax credits awarded
pursuant to this act. The Oklahoma Tax Commission shall apportion
monies transferred from the fund in the same manner as provided by
Section 2352 of Title 68 of the Oklahoma Statutes. Monies in the
fund which are not required for payment of administrative expenses ,
which shall not exceed fi ve percent (5%) of monies apportioned to
the fund, or which are not required to be transferred to the
Oklahoma Tax Commission as otherwise required by this act to offset
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the revenue impacted by the use of the inc ome tax credits awar ded
pursuant to Section 1 of this act may be used to implement programs
required or authorized by law.
SECTION 11. NEW LAW A new section o f law to be codified
in the Oklahoma Statutes as Sec tion 645.1 of Title 59, unless there
is created a duplication in nu mbering, reads as follows:
There is hereby created in the State Treasury a revolving fund
for the State Board of Osteopathic Examiners to be designated the
"Osteopathic Physician Preceptor Tax Credit Revolving Fund". The
fund shall be a continuing fund, not subject to fiscal year
limitations, and shall consist of the monies received by the Board
from a portion of licensure fees received from osteopathic
physicians under subsection I of Section 1 of this act. All monies
accruing to the credit of the fund a re hereby appropriated and the
fund shall be used to make a transfer payment to the Oklahoma Tax
Commission in an amount equal to the amo unt of tax credits awarded
pursuant to this act. The Oklahoma Tax Commission shall apportion
monies transferred from the fund in the same manner as provided by
Section 2352 of Title 68 of the Oklahoma Statutes. Monies in the
fund which are not required f or payment of administrative expenses ,
which shall not exceed five percent (5%) of monies appo rtioned to
the fund, or which are not required to be transferred to the
Oklahoma Tax Commission as otherwise required by this act to offset
the revenue impacted by the use of the income tax credits awar ded
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pursuant to Section 1 of this act may be used to implement programs
required or authorized by law.
SECTION 12. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 567.31 of Title 59, unless there
is created a duplication in numbering, reads as follows:
There is hereby created in the State Treasury a revolving fund
for the Oklahoma Board of Nursing to be designated the "Advanced
Practice Registered Nurses Preceptor Tax Credit Revolving Fund".
The fund shall be a continuing fund, not subject to fiscal year
limitations, and shal l consist of the monies received by the Board
from a portion of licensure fees received from advanced practice
registered nurses under subsection I of Section 1 of this act. All
monies accruing to the credit of the fund are hereby appropriated
and the fund shall be used to make a transfer payment to the
Oklahoma Tax Commission in an amount equal to the amount of tax
credits awarded pursuant to this act. The Oklahoma Tax Commission
shall apportion monies t ransferred from the fund in the same manner
as provided by Section 2352 of Ti tle 68 of the Oklahoma Statutes.
Monies in the fund which are not required for payment of
administrative expenses , which shall not exceed five percent (5%) of
monies apportioned to the fund, or which are not required to be
transferred to the Oklahoma Tax Commission as otherwise required b y
this act to offset the revenue impacted by the use of the income tax
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credits awarded pursuant to Section 1 of this act may be used to
implement programs required or authorized by law .
SECTION 13. This act shall become effective July 1, 2024.
SECTION 14. It being immediately necessary for the preservati on
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall ta ke effect and
be in full force from and after its passage and approval.
Passed the House of Representatives the 4th day of March, 2024.
Presiding Officer of the House
of Representatives
Passed the Senate the ___ day of __________, 2024.
Presiding Officer of the Senate