Oklahoma 2024 Regular Session

Oklahoma House Bill HB3351 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
2		-	ENROLLED HOUSE
3		-	BILL NO. 3351 By: McEntire, Deck, and Munson
4		-	of the House
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	28	+	ENGROSSED SENATE AMENDMENT
	29	+	TO
	30	+	ENGROSSED HOUSE
	31	+	BILL NO. 3351 By: McEntire of the House
5	32
6	33		and
7	34
8	35		Thompson (Kristen) of the
9	36		Senate
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12	39
	40	+	An Act relating to medical preceptorship training;
	41	+	defining terms; providing income tax credit for
	42	+	certain individuals who conduct a preceptorship
	43	+	rotation; *** authorizing credits not allowed to be
	44	+	claimed in subsequent year; specifying eligibility
	45	+	for credit; directing the State Board of Medical
	46	+	Licensure and Supervision , State Board of Osteopathic
	47	+	Examiners, and Oklahoma Board of Nursing to deposit
	48	+	certain fees in revolving fund for certain purpose;
	49	+	*** authorizing administrative expenditures; stating
	50	+	purpose; providing for codification; providing an
	51	+	effective date; and declaring an emergency.
13	52
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16		-	An Act relating to medical preceptorship training;
	55	+
	56	+	AUTHOR: Add the following House Coauthors: Deck and Munson
	57	+
	58	+	AMENDMENT NO. 1. Page 1, strike the title, enacting clause and
	59	+	entire bill and insert
	60	+
	61	+
	62	+	“An Act relating to medical preceptorship training;
17	63		defining terms; providing income tax credit for
18	64		certain individuals who conduct a preceptorship
19	65		rotation; providing amount of and basis for credit;
20		-	providing limitations on credits allowed; authorizing
21		-	the carry forward of credit; directing the Health
22		-	Care Workforce Training Commission to award credi t;
	66	+	providing limitations on credits allowed; prohibiting
	67	+	refundability of credit; authorizing the carry
	68	+	forward of credit; directing the Health Care
	69	+	Workforce Training Commission to award credi t;
23	70		limiting the amount of credit awarded to balance of
24	71		certain revolving funds; authorizing allocation of
25	72		partial credit; authorizing credits not allowed to be
26	73		claimed in subsequent year; specifying eligibility
27	74		for credit; directing the State Board of Medi cal
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28	101		Licensure and Supervision, the State Board of
29	102		Osteopathic Examiners, and the Oklahoma Board of
30	103		Nursing to deposit certain fees in revolving fund for
31	104		certain purpose; requiring submission of information;
32	105		authorizing promulgation of rules; creating the
33	106		Physician Preceptor Tax Credit Revolving Fund, the
34	107		Physician Assistant Preceptor Tax Credit Revolving
35	108		Fund, the Osteopathic Physician Preceptor Tax Credit
36	109		Revolving Fund, and the Advanced Practice Registered
37	110		Nurses Preceptor Tax Credit Revolving Fund;
38	111		specifying sources of funds; providing for transfer
39	112		of monies to Oklahoma Tax Commission; requiring
40	113		apportionment of monies; authorizing payment of
41	114		administrative expenditures; stating purpose;
42	115		amending 70 O.S. 2021, Section 697.5, as amended by
43	116		Section 19, Chapter 407, O.S.L. 2022 (70 O.S. Supp.
44	117		2023, Section 697.5), which relates to the Health
45	118		Care Workforce Training Commission; providing
46		-	additional duties; updating statutory language; ~~ENR. H. B. NO. 3351 Page 2~~
	119	+	additional duties; updating statutory language;
47	120		providing for codification; and declaring an
48	121		emergency.
49	122
50	123
51	124
52	125
53		-	SUBJECT: Medical preceptorship training
54	126
55	127		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
56		-
57	128		SECTION 1. NEW LAW A new section of law to be codified
58	129		in the Oklahoma Statutes as Section 2357.409 of Title 68, unless
59	130		there is created a duplication in numbering, reads as follows:
60		-
61	131		A. As used in this section:
62		-
63	132		1. “Advanced practice registered nursing student ” means an
64	133		individual participating in a state -supported training program in
65	134		this state that is approved by the Oklahoma Board of Nursing for the
66	135		training of individuals to become Advance d Practice Registered
67	136		Nurses as defined in Section 567.3a of Title 59 of the Oklahoma
68	137		Statutes;
69	138
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70	164		2. “Faculty preceptor” means an allopathic physician,
71	165		osteopathic physician, physician assistant, or Advanced Practice
72	166		Registered Nurse licensed in this state and who provides primary
73	167		care services;
74		-
75	168		3. “Medical school” means a legally chartered medical school
76	169		recognized by the Oklahoma State Regents for Higher Education;
77		-
78	170		4. “Medical student” means a student currently enrolled in a
79	171		medical school in this state or a school or college of osteopathic
80	172		medicine in this state;
81		-
82	173		5. “Physician assistant student ” means an individual
83	174		participating in a state -supported training program in this state
84	175		that is approved by the State Board of Medical Licensure and
85	176		Supervision for the training of individuals to become physician
86	177		assistants as defined in Section 519.2 of Title 59 of the Oklahoma
87	178		Statutes;
88		-
89	179		6. “Preceptorship rotation ” means a period of preceptorship
90		-	training of one or ~~m ore~~ medical students, residents, ~~phy sician ENR. H. B. NO. 3351 Page 3~~
	180	+	training of one or more medical students, residents, physician
91	181		assistant students, or advanced practice registered nursing students
92	182		that in aggregate totals one hundred sixty (160) hours;
93		-
94	183		7. “Preceptorship training ” means uncompensated training in
95	184		primary care services of a medical student, resident, physician
96	185		assistant student, or advanced practice registered nursing student
97	186		enrolled in a training program in this state;
98	187
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99	213		8. “Primary care services ” means family medicine, geriatrics,
100	214		general internal medicine, general pediatrics, or the substantial
101	215		equivalent of such servi ces when performed by a physician assistant
102	216		or Advanced Practice Registered Nurse;
103		-
104	217		9. “Resident” means an allopathic physician or osteopathic
105	218		physician pursuing postgraduate medical education at a program
106	219		supported by a medical school or a school or colle ge of osteopathic
107	220		medicine in this state; and
108		-
109	221		10. “School or college of osteopathic medicine ” shall have the
110	222		same meaning as provided by Section 631 of Title 59 of the Oklahoma
111	223		Statutes.
112		-
113	224		B. 1. For tax years 2026 through 2035, there shall be allowed
114	225		a credit against the tax imposed pursuant to Section 2355 of Title
115	226		68 of the Oklahoma Statutes for a faculty preceptor who conducts a
116	227		preceptorship rotation.
117		-
118	228		2. Except as provided for by subsection F of this section,
119	229		credit shall be allowed for no greater tha n ten preceptorship
120	230		rotations completed in a calendar year, and shall be equal to the
121	231		following amounts:
122		-
123	232		a. for a medical student or resident, Two Hundred Ninety
124	233		Dollars ($290.00) each for the first, second, or third
125	234		preceptorship rotations and Five Hundre d Ninety
126	235		Dollars ($590.00) each for up to seven subsequent
127	236		rotations, and
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129	263		b. for a physician assistant student or advanced practice
130	264		registered nursing student, One Hundred Sixty -five
131	265		Dollars ($165.00) each for the first, second, or third
132	266		preceptorship rotations and Three Hundred Forty
133	267		Dollars ($340.00) each for up to seven subsequent
134	268		rotations.
135		-	ENR. H. B. NO. 3351 Page 4
136	269		C. The credit authorized by this section shall not be used to
137	270		reduce the tax liability of the taxpayer to less than zero (0).
138		-
139	271		D. To the extent not used, the credit s authorized by this
140	272		section may be carried over, in order, to each of the five (5)
141	273		subsequent tax years.
142		-
143	274		E. The Health Care Workforce Training Commission shall award
144	275		the credit authorized by subsection B of this section to faculty
145	276		preceptors for precepto rship rotations of:
146		-
147	277		1. Medical students enrolled in a medical school in this state;
148		-
149	278		2. Residents who are allopathic physicians pursuing
150	279		postgraduate medical education at a program supported by a medical
151	280		school in this state;
152		-
153	281		3. Physician assistant stude nts;
154		-
155	282		4. Medical students enrolled in a school or college of
156	283		osteopathic medicine in this state;
157		-
158	284		5. Residents who are osteopathic physicians pursuing
159	285		postgraduate medical education at a program supported by a school or
160	286		college of osteopathic medicine in t his state; and
161	287
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162	313		6. Advanced practice registered nursing students.
163		-
164	314		F. 1. The credits awarded by the Health Care Workforce
165		-	Training Commission under paragraphs 1 and 2 of subsection E of this
	315	+	Training Commission under paragraphs 1 and 2 subsection E of this
166	316		section for the tax year shall not exceed the amount deposited to
167	317		the Physician Preceptor Tax Credit Revolving Fund created in Section
168	318		2 of this act during the fiscal year ending on the June 30 date
169	319		immediately preceding the date upon which the applicable income tax
170	320		year begins.
171		-
172	321		2. The credits awarded by the Health Care Workforce Training
173	322		Commission under paragraph 3 of subsection E of this section for the
174	323		tax year shall not exceed the amount deposited to the Physician
175	324		Assistant Preceptor Tax Credit Revolving Fund created in Section 3
176	325		of this act during the fiscal year en ding on the June 30 date
177	326		immediately preceding the date upon which the applicable income tax
178	327		year begins.
179		-	ENR. H. B. NO. 3351 Page 5
180	328		3. The credits awarded by the Health Care Workforce Training
181	329		Commission under paragraphs 4 and 5 of subsection E of this section
182	330		for the tax year sha ll not exceed the amount deposited to the
183	331		Osteopathic Physician Preceptor Tax Credit Revolving Fund created in
184	332		Section 4 of this act during the preceding fiscal year ending on the
185	333		June 30 date immediately preceding the date upon which the
186	334		applicable income tax year begins.
187		-
188	335		4. The credits awarded by the Health Care Workforce Training
189	336		Commission under paragraph 6 of subsection E of this section for the
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190	363		tax year shall not exceed the amount deposited to the Advanced
191	364		Practice Registered Nurses Preceptor Tax Cre dit Revolving Fund
192	365		created in Section 5 of this act during the preceding fiscal year
193	366		ending on the June 30 date immediately preceding the date upon which
194	367		the applicable income tax year begins.
195		-
196	368		G. Partial claims for credit may be awarded. Credits earned
197	369		but not allowed due to the application of the limitation provided in
198	370		this section shall be considered suspended and authorized to be used
199	371		in the subsequent tax year and applied to the next tax year ’s
200	372		limitation.
201		-
202	373		H. In order to receive the credit provided p ursuant to this
203	374		section, a faculty preceptor shall:
204		-
205	375		1. Claim the credit for the tax year in which the preceptorship
206	376		rotation was completed;
207		-
208	377		2. Certify that he or she did not receive payment during the
209	378		tax year from any source for providing the training; and
210		-
211	379		3. Supply supporting documentation as may be required by the
212	380		Health Care Workforce Training Commission.
213		-
214	381		I. 1. The State Board of Medical Licensure and Supervision
215	382		shall reserve Seven Dollars ($7.00) of every annual licensure fee
216	383		received from allopa thic physicians and shall deposit the sum to the
217	384		Physician Preceptor Tax Credit Revolving Fund created in Section 2
218	385		of this act for the purpose of providing funding for the credit
219	386		authorized by this section.
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221	413		2. The State Board of Medical Licensure and Sup ervision shall
222	414		reserve Four Dollars ($4.00) of every annual licensure fee received
223	415		from physician assistants and shall deposit the sum to the Physician
224		-	Assistant Preceptor Tax ~~Credi t~~ Revolving Fund created in ~~Secti on~~ 3 ~~ENR. H. B. NO. 3351 Page 6~~
	416	+	Assistant Preceptor Tax Credit Revolving Fund created in Section 3
225	417		of this act for the purpose of provid ing funding for the credit
226	418		authorized by this section.
227		-
228	419		3. The State Board of Osteopathic Examiners shall reserve Seven
229	420		Dollars ($7.00) of every annual licensure fee received from
230	421		osteopathic physicians and shall deposit the sum to the Osteopathic
231	422		Physician Preceptor Tax Credit Revolving Fund created in Section 4
232	423		of this act for the purpose of providing funding for the credit
233	424		authorized by this section.
234		-
235	425		4. The Oklahoma Board of Nursing shall reserve Four Dollars
236	426		($4.00) of every annual licensure fee receiv ed from Advanced
237	427		Practice Registered Nurses and shall deposit the sum to the Advanced
238	428		Practice Registered Nurses Preceptor Tax Credit Revolving Fund
239	429		created in Section 5 of this act for the purpose of providing
240	430		funding for the credit authorized by this sec tion.
241		-
242	431		J. 1. With respect to each tax year for which any tax credit
243	432		authorized by this section is awarded, the Health Care Workforce
244	433		Training Commission shall electronically submit information to the
245	434		Oklahoma Tax Commission, which shall include the number and amount
246	435		of tax credits awarded and the name of the taxpayers that were
247	436		awarded credits.
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248	462
249	463		2. With respect to each fiscal year the State Board of Medical
250	464		Licensure and Supervision, the State Board of Osteopathic Examiners,
251	465		and the Oklahoma Board of Nursi ng shall electronically submit to the
252	466		Health Care Workforce Training Commission and the Oklahoma Tax
253	467		Commission the amount deposited in the Physician Preceptor Tax
254	468		Credit Revolving Fund created in Section 2 of this act, the
255	469		Physician Assistant Preceptor Ta x Credit Revolving Fund created in
256	470		Section 3 of this act, the Osteopathic Physician Preceptor Tax
257	471		Credit Revolving Fund created in Section 4 of this act, and the
258	472		Advanced Practice Registered Nurses Preceptor Tax Credit Revolving
259	473		Fund created in Section 5 o f this act.
260		-
261	474		K. The Oklahoma Tax Commission, the Health Care Workforce
262	475		Training Commission, the State Board of Medical Licensure and
263	476		Supervision, the State Board of Osteopathic Examiners, and the
264	477		Oklahoma Board of Nursing may promulgate rules to effectuate the
265	478		provisions of this act.
266		-
267	479		SECTION 2. NEW LAW A new section of law to be codified
268	480		in the Oklahoma Statutes as Section 495i of Title 59, unless there
269		-	is created a duplication in numbe ring, reads as follows: ENR. H. B. NO. 3351 Page 7
270		-
	481	+	is created a duplication in numbering, reads as follows:
271	482		There is hereby created in the State Treasury a revolving fund
272	483		for the State Board of Medical Licensure and Supervision to be
273	484		designated the “Physician Preceptor Tax Credit Revolving Fund ”. The
274	485		fund shall be a continuing fund, not subject to fiscal year
275	486		limitations, and shall co nsist of the monies received by the Board
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276	513		from a portion of licensure fees received from allopathic physicians
277	514		under subsection I of Section 1 of this act. All monies accruing to
278	515		the credit of the fund are hereby appropriated and the fund shall be
279	516		used to make a transfer payment to the Oklahoma Tax Commission in an
280	517		amount equal to the amount of tax credits awarded pursuant to this
281	518		act. The Oklahoma Tax Commission shall apportion monies transferred
282	519		from the fund in the same manner as provided by Section 23 52 of
283	520		Title 68 of the Oklahoma Statutes. Monies in the fund which are not
284	521		required for payment of administrative expenses to the Health Care
285	522		Workforce Training Commission, which shall not exceed five percent
286	523		(5%) of monies apportioned to the fund, or whic h are not required to
287	524		be transferred to the Oklahoma Tax Commission as otherwise required
288	525		by this act to offset the revenue impacted by the use of the income
289	526		tax credits awarded pursuant to Section 1 of this act may be used to
290	527		implement programs required o r authorized by law.
291		-
292	528		SECTION 3. NEW LAW A new section of law to be codified
293	529		in the Oklahoma Statutes as Section 519.8a of Title 59, unless there
294	530		is created a duplication in numbering, reads as follows:
295		-
296	531		There is hereby created in the State Treasury a revolving fund
297	532		for the State Board of Medical Licensure and Supervision to be
298	533		designated the “Physician Assistant Preceptor Tax Credit Revolving
299	534		Fund”. The fund shall be a continuing fund, not subject to fiscal
300	535		year limitations, and shal l consist of the monies received by the
301	536		Board from a portion of licensure fees received from physician
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302	563		assistants under subsection I of Section 1 of this act. All monies
303		-	accruing to the credit of the fund are hereby appropriated and the
304		-	fund shall be used to make a transfer payment to the Oklahoma Tax
305		-	Commission in an amount equal to the amount of tax credits awarded
306		-	pursuant to this act. The Oklahoma Tax Commission shall apportion
307		-	monies transferred from the fund in the same manner as provided by
308		-	Section 2352 of Title 68 of the Oklahoma Statutes. Monies in the
309		-	fund which are not required for payment of administrative expenses
310		-	to the Health Care Workforce Training Commissi on, which shall not
311		-	exceed five percent (5%) of monies apportioned to the fund, or w hich
312		-	are not required to be transferred to the Oklahoma Tax Commission as
313		-	otherwise required by this act to offset the revenue impacted by the ENR. H. B. NO. 3351 Page 8
314		-	use of the income tax credits awarded pursuant to Section 1 of this
315		-	act may be used to implement programs require d or authorized by law.
316		-
317		-	SECTION 4. NEW LAW A new section of law to be codified
318		-	in the Oklahoma Statutes as Section 645.1 of Title 59, unless there
319		-	is created a duplication in numbe ring, reads as follows:
320		-
321		-	There is hereby created in t he State Treasury a revolving fund
322		-	for the State Board of Osteopathic Examiners to be designated the
323		-	“Osteopathic Physician Preceptor Tax Credit Revolving Fund ”. The
324		-	fund shall be a continuing fund, not subject to fiscal year
325		-	limitations, and shall consis t of the monies received by the Board
326		-	from a portion of licensure fees received from osteopathic
327		-	physicians under subsection I of Section 1 of this act. All monies
328	564		accruing to the credit of the fund are hereby appropriated and the
329	565		fund shall be used to make a transfer payment to the Oklahoma Tax
330	566		Commission in an amount equal to the amount of tax credits awarded
331	567		pursuant to this act. The Oklahoma Tax Commission shall apportion
332	568		monies transferred from the fund in the same manner as provided by
333	569		Section 2352 of Title 68 of the Oklahoma Statutes. Monies in the
334	570		fund which are not required for payment of administrative expenses
335	571		to the Health Care Workforce Training Commission, which shall not
336	572		exceed five percent (5%) of monies apportioned to the fund, or w hich
337	573		are not required to be transferred to the Oklahoma Tax Commission as
338	574		otherwise required by this act to offset the revenue impacted by the
339	575		use of the income tax credits awarded pursuant to Section 1 of this
340	576		act may be used to implement programs require d or authorized by law.
	577	+	SECTION 4. NEW LAW A new section of law to be codified
	578	+	in the Oklahoma Statutes as Section 645.1 of Title 59, unless there
	579	+	is created a duplication in numbering, reads as follows:
	580	+	There is hereby created in t he State Treasury a revolving fund
	581	+	for the State Board of Osteopathic Examiners to be designated the
	582	+	“Osteopathic Physician Preceptor Tax Credit Revolving Fund ”. The
	583	+	fund shall be a continuing fund, not subject to fiscal year
	584	+	limitations, and shall consis t of the monies received by the Board
	585	+	from a portion of licensure fees received from osteopathic
	586	+	physicians under subsection I of Section 1 of this act. All monies
341	587
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	613	+	accruing to the credit of the fund are hereby appropriated and the
	614	+	fund shall be used to ma ke a transfer payment to the Oklahoma Tax
	615	+	Commission in an amount equal to the amount of tax credits awarded
	616	+	pursuant to this act. The Oklahoma Tax Commission shall apportion
	617	+	monies transferred from the fund in the same manner as provided by
	618	+	Section 2352 of Title 68 of the Oklahoma Statutes. Monies in the
	619	+	fund which are not required for payment of administrative expenses
	620	+	to the Health Care Workforce Training Commission, which shall not
	621	+	exceed five percent (5%) of monies apportioned to the fund, or which
	622	+	are not required to be transferred to the Oklahoma Tax Commission as
	623	+	otherwise required by this act to offset the revenue impacted by the
	624	+	use of the income tax credits awarded pursuant to Section 1 of this
	625	+	act may be used to implement programs required or a uthorized by law.
342	626		SECTION 5. NEW LAW A new section of law to be codified
343	627		in the Oklahoma Statutes as Section 567.31 of Title 59, unless there
344	628		is created a duplication in numbering, reads as follows:
345		-
346	629		There is hereby created in the St ate Treasury a revolving fund
347	630		for the Oklahoma Board of Nursing to be designated the “Advanced
348	631		Practice Registered Nurses Preceptor Tax Credit Revolving Fund ”.
349	632		The fund shall be a continuing fund, not subject to fiscal year
350	633		limitations, and shall consist of the monies received by the Board
351	634		from a portion of licensure fees received from Advanced Practice
352	635		Registered Nurses under subsection I of Section 1 of this act. All
353	636		monies accruing to the credit of the fund are hereby appropriated
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354	663		and the fund shall be used to make a transfer payment to the
355	664		Oklahoma Tax Commission in an amount equal to the amount of tax
356	665		credits awarded pursuant to this act. The Oklahoma Tax Commission
357	666		shall apportion monies transferred from the fund in the same manner
358		-	as provided by Section 2352 of Title 68 of the Oklahoma Statutes. ~~ENR. H. B. NO. 3351 Page 9~~
	667	+	as provided by Section 2352 of Title 68 of the Oklahoma Statutes.
359	668		Monies in the fund which are not required for payment of
360	669		administrative expenses to the Health Care Workforce Training
361	670		Commission, which shall not exceed five percent (5%) of monies
362	671		apportioned to the fund, or which are not required to be transferred
363	672		to the Oklahoma Tax Commission as otherwise required by this act to
364	673		offset the revenue impacted by the use of the income tax credits
365	674		awarded pursuant to Section 1 of this act may be used to implement
366	675		programs required or authorized by law.
367		-
368	676		SECTION 6. AMENDATORY 70 O.S. 2021, Section 697.5, as
369	677		amended by Section 19, Chapter 407, O.S.L. 2022 (70 O.S. Supp. 2023,
370	678		Section 697.5), is amended to read as follows:
371		-
372		-	Section 697.5 The Health Care Workforce Training Commission, in
373		-	order to perform its official function in establishing and
	679	+	Section 697.5. The Health Care Workforce Training Commission,
	680	+	in order to perform its official function in establishing and
374	681		administering physician training programs, shall have the following
375	682		specific powers, duties , and responsibilities:
376		-
377	683		1. To review all available data on health care workforce in
378	684		Oklahoma in order to determine the current and projected
379	685		distribution of physicians by geographic location and by type of
380	686		practice, and, to accomplish this review, the Commission shall
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381	713		obtain information from and work in conjunction with the State
382	714		Department of Health and all other agencies which gather data and
383	715		evaluate health care workforce needs;
384		-
385	716		2. To review data and information on accredited physician
386	717		internship and residency programs currently operated by Oklahoma
387	718		hospitals and other ap proved clinical situations, in order to
388	719		ascertain the number and distribution by physician specialty
389	720		training and by geographic location of available internship and
390	721		residency positions and to evaluate the impact of internship and
391	722		residency placement on the establishment of practices by physicians
392	723		in that geographic area or similar areas within the state where
393	724		their services are urgently needed;
394		-
395	725		3. To serve as an agent to advise hospitals, clinics, and
396	726		communities on setting up and planning internship and r esidency
397	727		programs which emphasize the provision of additional primary care
398	728		physicians to service the rural areas of Oklahoma with primary care
399	729		specialties to be defined to include training in the area of
400	730		internal medicine, obstetrics and gynecology, pediat rics, emergency
401	731		trauma, and family practice;
402		-	ENR. H. B. NO. 3351 Page 10
403	732		4. To provide general counsel and advice in the development,
404	733		operation and evaluation of physician internship and residency
405	734		programs throughout the State of Oklahoma this state in cooperation
406	735		with the efforts of the Oklahoma State Regents for Higher Education
407	736		and the state’s physician training institutions such as the Oklahoma
	737	+
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408	763		University University of Oklahoma College of Medicine, Oklahoma City
409	764		and Tulsa campuses, and the Oklahoma State University College of
410	765		Osteopathic Medicine and Surgery, and subject to accreditation by
411	766		official and appropriate accrediting agencies;
412		-
413	767		5. To develop the criteria for determining the physician
414	768		training cost component or associated clinical and hospital training
415		-	costs which are or may be nonreimbursable by third -party payers in
	769	+	costs which are or may be nonreimbursable by third party payers in
416	770		programs proposed by accredited hospitals, clinical situations, or
417	771		hospital and clinical programs affiliated with and administered by
418	772		the University of Oklahoma College of Medicine, University of
419	773		Oklahoma College of Medicine – Tulsa, or Oklahoma State University
420	774		College of Osteopathic Medicine and Surgery in order to determine
421	775		the share for the state in supporting the salary, benefits, training
422	776		and program administration costs incurred by hospitals in supporti ng
423	777		of the interns and residents;
424		-
425	778		6. To develop the criteria and procedure by which state
426	779		matching funds will be awarded to hospitals, accredited clinical
427	780		situations, in cooperation with the University of Oklahoma College
428	781		of Medicine, University of Oklahom a College of Medicine - Tulsa, and
429	782		the Oklahoma State University College of Osteopathic Medicine and
430	783		Surgery which shall administer programs in hospital and clinical
431	784		situations in the state to be used to underwrite the salaries,
432	785		benefits and associated tra ining and administration costs provided
433	786		for the physician interns and residents during their period of
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434	813		training in such a way as to create an incentive for the development
435	814		and establishment of residency and internship positions by
436	815		hospitals, clinical estab lishments or by affiliation agreement with
437	816		the University of Oklahoma College of Medicine, University of
438	817		Oklahoma College of Medicine – Tulsa, and the Oklahoma State
439	818		University College of Osteopathic Medicine and Surgery by providing
440	819		funds to cover and to supplement the nonreimbursable or additional
441	820		costs incurred in hospitals for training activities or for delivery
442	821		of service in outreach and ambulatory clinical situations which are
443	822		outside but associated with the hospitals and clinical
444	823		establishments parti cipating in the program;
445		-
446	824		7. To review and to approve for inclusion in the programs
447		-	funded the applications for funds submitted by accredited hospitals ~~ENR. H. B. NO. 3351 Page 11~~
	825	+	funded the applications for funds submitted by accredited hospitals
448	826		and clinical situations participating in physician training programs
449	827		in cooperation with the University of Oklahoma College of Medicine,
450	828		University of Oklahoma College of Medicine – Tulsa, and the Oklahoma
451	829		State University College of Osteopathic Medicine and Surgery for the
452	830		costs of supplying residents and interns in programs which they
453	831		administer by affilia tion agreements with hospitals and clinical
454	832		situations throughout the state in which the interns and residents
455	833		are supervised and funded by the University of Oklahoma College of
456	834		Medicine, University of Oklahoma College of Medicine – Tulsa, and
457	835		the Oklahoma State University College of Osteopathic Medicine and
458	836		Surgery and the hospitals and clinical establishments pay for the
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459	863		patient care services rendered in their institutions by these
460	864		residents and interns during the period of training;
461		-
462	865		8. To determine the specific level of funding and the
463	866		priorities used for granting state support to approved hospitals and
464	867		clinical situations, in cooperation with the University of Oklahoma
465	868		College of Medicine, University of Oklahoma College of Medicine –
466	869		Tulsa, and the Oklahoma State University College of Osteopathic
467	870		Medicine and Surgery for approved hospital physician training
468	871		programs for interns and residents and to recommend to the Governor
469	872		and the Oklahoma Legislature the total funds needed to carry out the
470	873		purpose of this program;
471		-
472	874		9. To employ a director and any staff personnel required to
473	875		administer the funding of approved physician training programs and
474	876		to contract with other state agencies and institutions to conduct
475	877		and to perform specified services, functions and aspects in
476	878		administering state funds on the specified cost -sharing basis
477	879		determined by the Commission or for developing programs and
478	880		community and institutional participation in these training
479	881		programs;
480		-
481	882		10. To ensure that hospitals or clinical situations that can
482	883		qualify in all sections of Oklahoma be utilized, and to take all
483	884		steps necessary to assist such hospitals or clinics in obtaining
484	885		necessary recognition or status, or in meeting standards for
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485	912		accreditation or affiliation so that they may participat e in these
486	913		physician training programs;
487		-
488	914		11. To ensure that in programs administered and operated by the
489	915		University of Oklahoma College of Medicine, University of Oklahoma
490	916		College of Medicine – Tulsa, and the Oklahoma State University
491	917		College of Osteopathi c Medicine and Surgery in hospitals and
492		-	clinical situations throughout the state that funds allocated to the ~~ENR. H. B. NO. 3351 Page 12~~
	918	+	clinical situations throughout the state that funds allocated to the
493	919		colleges are paid by the hospitals and clinical situations in which
494	920		the patient care services are rendered, the funds are expended for
495	921		such purposes in funding residents and interns in the physician
496	922		training programs that the colleges have established with the
497	923		approved hospitals and clinical situations which programs are
498	924		designed to provide primary health care services to the rural and
499	925		medically underserved parts of the state;
500		-
501	926		12. To conduct and to administer a program of physician and
502	927		health care workforce placement services throughout the State of
503	928		Oklahoma this state. Placement services shall be made available to
504	929		communities, hospitals, health car e facilities, physician and health
505	930		professional training institutions, health professional associations
506	931		and organizations, individual physicians, health professionals,
507	932		students in physician and health professional training institutions
508	933		and schools, and oth er interested parties in such a way so as to
509	934		further the purposes of improving the distribution of physicians and
510	935		health professionals practicing or available for practice in the
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511	962		state and improving in the availability of health care services to
512	963		the people of the state. Said The placement service shall include
513	964		but not be limited to assisting communities in matching with,
514	965		contacting and recruiting physicians and health professionals to
515	966		practice in communities in the state. The Commission shall develop
516	967		criteria and procedures for the conduct and performance of placement
517	968		services and employ any staff, contract for services with any
518	969		private agency, nonprofit corporation , or institution to facilitate
519	970		the performance of placement services ; and
520		-
521	971		13. For purposes of the income tax credit authorized pursuant
522	972		to Section 1 of this act and in cooperation with the Oklahoma Tax
523	973		Commission:
524		-
525	974		a. to certify preceptorship rotations for allopathic
526	975		medicine, osteopathic medicine, advanced practice
527	976		registered nursing, and physic ian assistant training
528	977		programs in this state and to register faculty
529	978		preceptors who provide certified training,
530		-
531	979		b. to charge administrative expenses to the State Board
532	980		of Medical Licensure and Supervision, the State Board
533	981		of Osteopathic Examiners, and the Oklahoma Board of
534	982		Nursing pursuant to Sections 2 through 5 of this act,
535	983		and
536		-	ENR. H. B. NO. 3351 Page 13
537	984		c. to promulgate any additional rules necessary for the
538	985		implementation of this act .
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539	1011
540	1012		SECTION 7. It being immediately necessary for the preservation
541	1013		of the public peace, health or safety, an emergency is hereby
542	1014		declared to exist, by reason whereof this act shall take effect and
	1015	+	be in full force from and after its passage and approval. ”
	1016	+	Passed the Senate the 23rd day of April, 2024.
	1017	+
	1018	+
	1019	+
	1020	+	Presiding Officer of the Senat e
	1021	+
	1022	+
	1023	+	Passed the House of Representatives the ____ day of __________,
	1024	+	2024.
	1025	+
	1026	+
	1027	+
	1028	+	Presiding Officer of the House
	1029	+	of Representatives
	1030	+
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	1056	+	ENGROSSED HOUSE
	1057	+	BILL NO. 3351 By: McEntire of the House
	1058	+
	1059	+	and
	1060	+
	1061	+	Thompson (Kristen) of the
	1062	+	Senate
	1063	+
	1064	+
	1065	+
	1066	+	An Act relating to medical preceptorship training;
	1067	+	defining terms; providing income tax credit for
	1068	+	certain individuals who c onduct a preceptorship
	1069	+	rotation; providing amount of and basis for credit;
	1070	+	providing limitations on credits allowed; prohibiting
	1071	+	refundability of credit; authorizing the carry
	1072	+	forward of credit; directing the State Board of
	1073	+	Medical Licensure and Supervision, State Board of
	1074	+	Osteopathic Examiners, and Oklahoma Board of Nursing
	1075	+	to award credit; limiting the amount of credit
	1076	+	awarded to balance of certain revolving funds;
	1077	+	authorizing allocation of partial credit; authorizing
	1078	+	credits not allowed to be claimed in subsequent year;
	1079	+	specifying eligibility for credit; directing the
	1080	+	State Board of Medical Licensure and Supervision ,
	1081	+	State Board of Osteopathic Examiners, and Oklahoma
	1082	+	Board of Nursing to deposit certain fees in revolving
	1083	+	fund for certain purpose; requiring submission of
	1084	+	information; authorizing promulgation of rules;
	1085	+	creating the Physician Preceptor Tax Credit Revolving
	1086	+	Fund, the Physician Assistant Preceptor Tax Credit
	1087	+	Revolving Fund, the Osteopathic Physician Preceptor
	1088	+	Tax Credit Revolving Fund, and the Advanced Practice
	1089	+	Registered Nurses Preceptor Revolving Fund ;
	1090	+	specifying sources of funds; providing for transfer
	1091	+	of monies to Oklahoma Ta x Commission; requiring
	1092	+	apportionment of monies; authorizing administrative
	1093	+	expenditures; stating purpose; providing for
	1094	+	codification; providing an effective date; and
	1095	+	declaring an emergency .
	1096	+
	1097	+
	1098	+
	1099	+
	1100	+	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLA HOMA:
	1101	+
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	1126	+
	1127	+	SECTION 8. NEW LAW A new section of law to be codified
	1128	+	in the Oklahoma Statutes as Section 2357.409 of Title 68, unless
	1129	+	there is created a duplication in numbering, reads as follows:
	1130	+	A. As used in this section:
	1131	+	1. "Faculty preceptor" means an allopathic physician,
	1132	+	osteopathic physicia n, physician assistant or advanced practice
	1133	+	registered nurse licensed in this state and who is either a primary
	1134	+	care physician or with respect to a physician assistant or advanced
	1135	+	practice registered nurse is performing most of his or her
	1136	+	professional services for a primary care physician;
	1137	+	2. "Medical school" means a legally chartered medical school
	1138	+	recognized by the Oklahoma State Regents for Higher Education ;
	1139	+	3. "Medical student" means a student currently enrolled in a
	1140	+	medical school in this state or a school or college of osteopathic
	1141	+	medicine in this state;
	1142	+	4. "Physician assistant student" means an individual
	1143	+	participating in a state-supported training program in t his state
	1144	+	that is approved by the State Board of Medical Licensure and
	1145	+	Supervision for the training of individuals to become physician
	1146	+	assistants as defined in Section 519.2 of Title 59 of the Oklahoma
	1147	+	Statutes;
	1148	+	5. "Preceptorship rotation" means a period of preceptorship
	1149	+	training of one or more medical students, residents, physician
	1150	+
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	1176	+	assistant students or advanced practice registered nurses that in
	1177	+	aggregate totals one hundred sixty (160) hours;
	1178	+	6. "Preceptorship training" means uncompensated training of a
	1179	+	medical student, resident, physician assistant student or advanced
	1180	+	practice registered nurse enrolled in a training program in this
	1181	+	state;
	1182	+	7. "Primary care physicians " shall mean physicians practicing
	1183	+	in family medicine, geriatrics, ge neral internal medicine, or
	1184	+	general pediatrics;
	1185	+	8. "Resident" means an allopathic physician or osteopathic
	1186	+	physician pursuing postgraduate medical education at a program
	1187	+	supported by a medical school or a school or college of osteopathic
	1188	+	medicine in this state; and
	1189	+	9. "School or college of osteopathic me dicine" shall have the
	1190	+	same meaning as provided by Section 631 of Title 59 of the Oklahoma
	1191	+	Statutes.
	1192	+	B. 1. For tax years beginning January 1, 2025, and ending not
	1193	+	later than December 31, 2034, there shall be allowed a cre dit
	1194	+	against the tax imposed pursuant to Section 2355 of Title 68 of the
	1195	+	Oklahoma Statutes for a faculty preceptor who conducts a
	1196	+	preceptorship rotation.
	1197	+	2. Except as provided for by subsection F of this section,
	1198	+	credit shall be allowed for no greater than ten preceptorship
	1199	+
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	1225	+	rotations completed in a calendar year, and shall be equal to the
	1226	+	following amounts:
	1227	+	a. for a medical student or resident, Five Hundred
	1228	+	Dollars ($500.00) each for the first, second, or third
	1229	+	preceptorship rotatio ns and One Thousand Dollars
	1230	+	($1,000.00) each for up to seven subsequent rotations,
	1231	+	and
	1232	+	b. for a physician assistant student or advanced practice
	1233	+	registered nurse, Three Hundred Seventy-five Dollars
	1234	+	($375.00) each for the first, second, or third
	1235	+	preceptorship rotations and Seven Hundred Fifty
	1236	+	Dollars ($750.00) each for up to seven subsequent
	1237	+	rotations.
	1238	+	C. The credit authorized by this section shall not be used to
	1239	+	reduce the tax liability of the taxpayer to less than zero (0).
	1240	+	D. To the extent not used, the credits authorized by this
	1241	+	section may be carried over, in order, to each of the five (5)
	1242	+	subsequent tax years.
	1243	+	E. 1. The State Board of Medical Licensure and Supervision
	1244	+	shall award the credit authorized by subsection B of this section to
	1245	+	faculty preceptors for preceptorship rotati ons of:
	1246	+	a. medical students enrolled in a medical school in this
	1247	+	state,
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	1274	+	b. residents who are allopathic physicians pursuing
	1275	+	postgraduate medical educatio n at a program supported
	1276	+	by a medical school in this state, and
	1277	+	c. physician assistant students.
	1278	+	2. The State Board of Osteopathic E xaminers shall award the
	1279	+	credit authorized by subsection B of this section to faculty
	1280	+	preceptors for preceptorship rotations of:
	1281	+	a. medical students enrolled in a school or colle ge of
	1282	+	osteopathic medicine in this state, and
	1283	+	b. residents who are osteopathic physicians pursuing
	1284	+	postgraduate medical education at a program supported
	1285	+	by a school or college of osteopathic medicine i n this
	1286	+	state.
	1287	+	3. The Oklahoma Board of Nursing shall award the credit
	1288	+	authorized by subsection B of this section to faculty precept ors for
	1289	+	preceptor rotations with respect to advanced practice registered
	1290	+	nurses.
	1291	+	F. 1. The credits awarded by the State Board of Medical
	1292	+	Licensure and Supervision under subparagraphs a and b of paragraph 1
	1293	+	of subsection E of this section for the tax year shall not exceed
	1294	+	the amount deposited to the Physician Preceptor Tax Credit Revolving
	1295	+	Fund created in Section 2 of this act during the fiscal year ending
	1296	+	on the June 30 date immediately pre ceding the January 1 date upon
	1297	+	which the applicable income tax year begins.
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	1324	+	2. The credits awarded by the State Board of Me dical Licensure
	1325	+	and Supervision under subparagraph c of paragraph 1 of subsectio n E
	1326	+	of this section for the tax year shall not exceed the amount
	1327	+	deposited to the Physician Assistant Preceptor Tax Cre dit Revolving
	1328	+	Fund created in Section 3 of this act during the fiscal year ending
	1329	+	on the June 30 date immediately preceding the January 1 date upon
	1330	+	which the applicable income tax year begins .
	1331	+	3. The credits awarded by the State Board of Osteopathic
	1332	+	Examiners under paragraph 2 of subsection E of this section for the
	1333	+	tax year shall not exceed the amount deposited to the Osteopathic
	1334	+	Physician Preceptor Tax Credit Revolving Fund created in Section 4
	1335	+	of this act during the preceding fiscal year ending on the June 30
	1336	+	date immediately preceding the January 1 date upon which the
	1337	+	applicable income tax year begins.
	1338	+	4. The credits awarded by the Oklahoma Board of Nursing under
	1339	+	paragraph 3 of subsection E of this section for the tax year shall
	1340	+	not exceed the amount deposited to the Advanced Practice Registered
	1341	+	Nurses Preceptor Tax Credit Revolving Fund created in Section 5 of
	1342	+	this act during the preceding fiscal year ending on the June 30 date
	1343	+	immediately preceding the January 1 date upon w hich the applicable
	1344	+	income tax year begins.
	1345	+	G. Partial claims for credit may be awarded. Credits earned
	1346	+	but not allowed due to the application of the limitation provided in
	1347	+	this section shall be considered suspended and authorized to be used
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	1374	+	in the subsequent tax year and applied t o the next tax year's
	1375	+	limitation.
	1376	+	H. In order to receive the credit provided pursuant to this
	1377	+	section, a faculty preceptor shall:
	1378	+	1. Claim the credit for the tax year in which the preceptorship
	1379	+	rotation was completed;
	1380	+	2. Certify that he or she did not receive payment during the
	1381	+	tax year from any source for providing the training; and
	1382	+	3. Supply supporting documentation a s may be required by the
	1383	+	State Board of Medical Licensure and Supervision or the State Board
	1384	+	of Osteopathic Examine rs.
	1385	+	I. 1. The State Board of Medical Licensure and Supervision
	1386	+	shall reserve Five Dollars ($5.00) of every annual licensure fee
	1387	+	received from allopathic physicians and shall deposit the sum to the
	1388	+	Physician Preceptor Tax Credit Revolving Fund created in Section 2
	1389	+	of this act for the purpose of pr oviding funding for the credit
	1390	+	authorized by this section.
	1391	+	2. The State Board of Medical Licensur e and Supervision shall
	1392	+	reserve Two Dollars ($2.00) of every annual licensure fee received
	1393	+	from physician assistant s and shall deposit the sum to the Physician
	1394	+	Assistant Preceptor Tax Credit Revolving Fund created in Section 3
	1395	+	of this act for the purpose of providing funding for the credit
	1396	+	authorized by this section.
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	1423	+	3. The State Board of Osteopathic Examiners shall r eserve Five
	1424	+	Dollars ($5.00) of every annual licensure fee received from
	1425	+	osteopathic physicians and shall deposit the sum to the Osteopathic
	1426	+	Physician Preceptor Tax Credit Revolving Fund created in Section 4
	1427	+	of this act for the purpose of providing funding for the credit
	1428	+	authorized by this section.
	1429	+	4. The Oklahoma Board of Nursing shall reserve Two Dollars
	1430	+	($2.00) of every annual licensure fee received from adv anced
	1431	+	practice registered nurses and shall deposit the sum to the Advanced
	1432	+	Practice Registered Nurses Preceptor Tax Credit Revolving Fund
	1433	+	created in Section 5 of this act for t he purpose of providing
	1434	+	funding for the credit authorized by this section.
	1435	+	J. With respect to each tax year for which any tax credit
	1436	+	authorized by this section is awarded , the State Board of Medical
	1437	+	Licensure and Supervi sion, the State Board of Osteopathi c Examiners
	1438	+	and the Oklahoma Board of Nursing shall electronically submit
	1439	+	information to the Oklahoma Tax Commission , which shall include:
	1440	+	1. The number and amount of t ax credits awarded;
	1441	+	2. The name of the taxpayers that were awarded credits; and
	1442	+	3. The amount deposited in the Physician Preceptor Tax Credit
	1443	+	Revolving Fund, created in Section 2 of this act, the Physician
	1444	+	Assistant Preceptor Tax Credit Revolving Fund , created in Section 3
	1445	+	of this act, the Osteopathic Physician Preceptor Tax Credit
	1446	+	Revolving Fund, created in Section 4 of this act and the Advanced
	1447	+
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	1473	+	Practice Registered Nurses Preceptor Tax Credit Revolving Fund
	1474	+	created in Section 5 of this act .
	1475	+	K. The Oklahoma Tax Commission, the State Board of Medical
	1476	+	Licensure and Supervision, the State Board of Osteopathic Examiners
	1477	+	and the Oklahoma Board of Nursing may promulgate rules to effectuate
	1478	+	the provisions of this act.
	1479	+	SECTION 9. NEW LAW A new section of law to be codi fied
	1480	+	in the Oklahoma Statutes as Section 495i of Title 59, unless there
	1481	+	is created a duplication in numbering, reads as follows:
	1482	+	There is hereby created in the State Treasury a revolving fund
	1483	+	for the State Board of Medical Licensure and Supervision to be
	1484	+	designated the "Physician Preceptor Tax Credit Revolving Fund". The
	1485	+	fund shall be a continuing fund, not subject to fiscal year
	1486	+	limitations, and shall consist of the monies received by the Board
	1487	+	from a portion of licensure f ees received from allopathic physicians
	1488	+	under subsection I of Section 1 of this act. All monies accruing to
	1489	+	the credit of the fund are hereby appropriated and the fund shall be
	1490	+	used to make a transfer payment to the Oklahoma Tax Commission in an
	1491	+	amount equal to the amount of tax credits awarded pursuant to this
	1492	+	act. The Oklahoma Tax Commission shall apportion monies transferred
	1493	+	from the fund in the same manner as provid ed by Section 2352 of
	1494	+	Title 68 of the Oklahoma Statutes. Monies in the fund which are not
	1495	+	required for payment of admi nistrative expenses, which shall not
	1496	+	exceed five percent (5%) of monies apportioned to the fund, or which
	1497	+
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	1523	+	are not required to be transferred to the Oklahoma Tax Commission as
	1524	+	otherwise required b y this act to offset the revenue impacted by the
	1525	+	use of the income tax credits awarded pursuant to Section 1 of this
	1526	+	act may be used to implement programs required or authorized by law.
	1527	+	SECTION 10. NEW LAW A new section o f law to be codified
	1528	+	in the Oklahoma Statutes as Section 519.8a of Title 59, unless there
	1529	+	is created a duplication in numbering, r eads as follows:
	1530	+	There is hereby created in the State Treasury a revolving fund
	1531	+	for the State Board of Medical Licensure and Supervision to be
	1532	+	designated the "Physician Assistant Preceptor Tax Credit Revolving
	1533	+	Fund". The fund shall be a continuing fund, n ot subject to fiscal
	1534	+	year limitations, and shall consist of the monies received by the
	1535	+	Board from a portion of licensure fees received from physician
	1536	+	assistants under subsection I of Section 1 of this act. All monies
	1537	+	accruing to the credit of the fund are hereby appropriated and the
	1538	+	fund shall be used to make a transfer payment to th e Oklahoma Tax
	1539	+	Commission in an amount equal to the amount of tax credits awarded
	1540	+	pursuant to this act. The Oklahoma Tax Commission shall apportion
	1541	+	monies transferred from the fund in the same manner as provided by
	1542	+	Section 2352 of Title 68 of the Oklahoma Statutes. Monies in the
	1543	+	fund which are not required for payment of administrative expenses ,
	1544	+	which shall not exceed fi ve percent (5%) of monies apportioned to
	1545	+	the fund, or which are not required to be transferred to the
	1546	+	Oklahoma Tax Commission as otherwise required by this act to offset
	1547	+
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	1573	+	the revenue impacted by the use of the inc ome tax credits awar ded
	1574	+	pursuant to Section 1 of this act may be used to implement programs
	1575	+	required or authorized by law.
	1576	+	SECTION 11. NEW LAW A new section o f law to be codified
	1577	+	in the Oklahoma Statutes as Sec tion 645.1 of Title 59, unless there
	1578	+	is created a duplication in nu mbering, reads as follows:
	1579	+	There is hereby created in the State Treasury a revolving fund
	1580	+	for the State Board of Osteopathic Examiners to be designated the
	1581	+	"Osteopathic Physician Preceptor Tax Credit Revolving Fund". The
	1582	+	fund shall be a continuing fund, not subject to fiscal year
	1583	+	limitations, and shall consist of the monies received by the Board
	1584	+	from a portion of licensure fees received from osteopathic
	1585	+	physicians under subsection I of Section 1 of this act. All monies
	1586	+	accruing to the credit of the fund a re hereby appropriated and the
	1587	+	fund shall be used to make a transfer payment to the Oklahoma Tax
	1588	+	Commission in an amount equal to the amo unt of tax credits awarded
	1589	+	pursuant to this act. The Oklahoma Tax Commission shall apportion
	1590	+	monies transferred from the fund in the same manner as provided by
	1591	+	Section 2352 of Title 68 of the Oklahoma Statutes. Monies in the
	1592	+	fund which are not required f or payment of administrative expenses ,
	1593	+	which shall not exceed five percent (5%) of monies appo rtioned to
	1594	+	the fund, or which are not required to be transferred to the
	1595	+	Oklahoma Tax Commission as otherwise required by this act to offset
	1596	+	the revenue impacted by the use of the income tax credits awar ded
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	1623	+	pursuant to Section 1 of this act may be used to implement programs
	1624	+	required or authorized by law.
	1625	+	SECTION 12. NEW LAW A new section of law to be codified
	1626	+	in the Oklahoma Statutes as Section 567.31 of Title 59, unless there
	1627	+	is created a duplication in numbering, reads as follows:
	1628	+	There is hereby created in the State Treasury a revolving fund
	1629	+	for the Oklahoma Board of Nursing to be designated the "Advanced
	1630	+	Practice Registered Nurses Preceptor Tax Credit Revolving Fund".
	1631	+	The fund shall be a continuing fund, not subject to fiscal year
	1632	+	limitations, and shal l consist of the monies received by the Board
	1633	+	from a portion of licensure fees received from advanced practice
	1634	+	registered nurses under subsection I of Section 1 of this act. All
	1635	+	monies accruing to the credit of the fund are hereby appropriated
	1636	+	and the fund shall be used to make a transfer payment to the
	1637	+	Oklahoma Tax Commission in an amount equal to the amount of tax
	1638	+	credits awarded pursuant to this act. The Oklahoma Tax Commission
	1639	+	shall apportion monies t ransferred from the fund in the same manner
	1640	+	as provided by Section 2352 of Ti tle 68 of the Oklahoma Statutes.
	1641	+	Monies in the fund which are not required for payment of
	1642	+	administrative expenses , which shall not exceed five percent (5%) of
	1643	+	monies apportioned to the fund, or which are not required to be
	1644	+	transferred to the Oklahoma Tax Commission as otherwise required b y
	1645	+	this act to offset the revenue impacted by the use of the income tax
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	1672	+	credits awarded pursuant to Section 1 of this act may be used to
	1673	+	implement programs required or authorized by law .
	1674	+	SECTION 13. This act shall become effective July 1, 2024.
	1675	+	SECTION 14. It being immediately necessary for the preservati on
	1676	+	of the public peace, health or safety, an emergency is hereby
	1677	+	declared to exist, by reason whereof this act shall ta ke effect and
543	1678		be in full force from and after its passage and approval.
544		-	~~ENR~~. ~~H. B. NO. 3351 Page 14~~
545		-	~~Passed the House of Representatives the 13th day of May, 2024.~~
	1679	+	Passed the House of Representatives the 4th day of March, 2024.
	1680	+
546	1681
547	1682
548	1683
549	1684		Presiding Officer of the House
550	1685		of Representatives
551	1686
552	1687
553	1688
554		-	Passed the Senate the 23rd day of April, 2024.
	1689	+	Passed the Senate the ___ day of __________, 2024.
	1690	+
555	1691
556	1692
557	1693
558	1694		Presiding Officer of the Senate
559	1695
560	1696
561	1697
562		-	OFFICE OF THE GOVERNO R
563		-	Received by the Office of the Go vernor this ____________________
564		-	day of ___________________, 20_______, at _______ o'clock _______ M.
565		-	By: _________________________________
566		-	Approved by the Governor of the State of Oklahoma this _____ ____
567		-	day of ___________________, 20_______, at _______ o 'clock _______ M.
568		-
569		-
570		-	_________________________________
571		-	Governor of the State of Oklahoma
572		-
573		-	OFFICE OF THE SECRETARY OF STATE
574		-	Received by the Office of the Secretary of State this __________
575		-	day of ___________________, 20___ ____, at _______ o'clock _______ M .
576		-	By: _________________________________