Rhode Island 2023 Regular Session

Rhode Island Senate Bill S0245 Compare Versions

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

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5	5	2023 -- S 0245
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7	7	LC001672
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9	9	S TATE OF RHODE IS LAND
10	10	IN GENERAL ASSEMBLY
11	11	JANUARY SESSION, A.D. 2023
12	12	____________
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14	14	A N A C T
15	15	RELATING TO TAXATION -- CLINICAL PRECEPTORS TAX CREDIT ACT
16	16	Introduced By: Senators Lauria, DiMario, Miller, Valverde, Lawson, Ujifusa, Murray,
17	17	Euer, Kallman, and Quezada
18	18	Date Introduced: February 16, 2023
19	19	Referred To: Senate Finance
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22	22	It is enacted by the General Assembly as follows:
23	23	SECTION 1. Title 44 of the General Laws entitled "TAXATION" is hereby amended by 1
24	24	adding thereto the following chapter: 2
25	25	CHAPTER 71 3
26	26	CLINICAL PRECEPTORS TAX CREDIT ACT 4
27	27	44-71-1. Short title. 5
28	28	This chapter shall be known and may be cited as the "Clinical Preceptors Tax Credit Act". 6
29	29	44-71-2. Legislative findings. 7
30	30	The general assembly makes the following findings: 8
31	31	(1) The relatively low growth of physicians in the primary health care workforce, 9
32	32	particularly in medically underserved areas, has created a significant gap in access to primary health 10
33	33	care in the nation's most vulnerable populations. 11
34	34	(2) Nurse practitioners can fill that gap and do, both nationally and locally, as valuable 12
35	35	members of the primary health care provider team. 13
36	36	(3) The Affordable Care Act of 2010 has helped to increase the number of nurse 14
37	37	practitioners, exponentially, projected to grow by over six percent (6%) by 2030. In comparison, 15
38	38	the physician primary health care workforce is only projected to increase by slightly over one 16
39	39	percent (1%). Of 1.73 million licensed physicians in the United States, one-third (1/3) are 17
40	40	specialists in primary health care. By contrast, there are three hundred fifty-five thousand (355,000) 18
41	41	licensed nurse practitioners in the United States, with eighty-eight percent (88%) of them certified 19
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45	45	in primary care. 1
46	46	(4) To help close the gap, graduate nurse education programs that educate nurse 2
47	47	practitioners has grown from three hundred fifty-six (356) to four hundred sixty-seven (467). 3
48	48	(5) Nurse practitioner programs in public institutions, like the university of Rhode Island 4
49	49	and Rhode Island college, that receive federal funding, are prohibited from providing direct 5
50	50	financial compensation to clinical preceptors. If this was permitted, nursing schools would have to 6
51	51	increase tuitions to meet the increased budget demand of this type of compensation. 7
52	52	(6) It is difficult for these providers to add the education of clinical students to already busy 8
53	53	days without reimbursement to the health centers for lost reimbursement for patient visits. 9
54	54	(7) Rhode Island has approximately two thousand one hundred (2,100) licensed nurse 10
55	55	practitioners, with one thousand eight hundred and ninety-five (1,895) practicing in primary health 11
56	56	care, consistent with national statistics. 12
57	57	(8) Approximately three hundred (300) nurse practitioners are psychiatric mental health 13
58	58	nurse practitioners helping to fill the gap in mental health providers in the state. 14
59	59	(9) The number of students in the programs are limited due to too few qualified nurse 15
60	60	practitioners and physician preceptors to supervise their clinical education. URI graduates 16
61	61	approximately thirty (30) primary care and ten (10) psychiatric nurse practitioner students per year, 17
62	62	while Rhode Island college graduates approximately eighteen (18) in acute care. 18
63	63	(10) Numbers of nurse practitioner students vary per semester, due to heavy burnout and 19
64	64	lack of extra compensation and recognition for their important work. 20
65	65	(11) The purpose of this chapter is to offer income tax incentives to nurse practitioners, 21
66	66	physician assistants and physicians who agree to provide on-site clinical education to nurse 22
67	67	practitioner graduate students, enrolled in either of the state's two (2) graduate nursing programs. 23
68	68	This would greatly benefit access to health care for the citizens of Rhode Island by supporting and 24
69	69	increasing the health care workforce. 25
70	70	44-71-3. Definitions. 26
71	71	For purposes of this chapter: 27
72	72	(1) "Clinical preceptor" means a physician, licensed physician assistant or nurse 28
73	73	practitioner licensed by the department of health who provides on-site clinical education as a 29
74	74	clinical educator to nurse practitioner graduate students enrolled in the graduate nursing program 30
75	75	at the university of Rhode Island or Rhode Island college. 31
76	76	(2) "Clinical preceptorship" means a preceptorship for a nurse practitioner graduate student 32
77	77	enrolled in the graduate nursing program at the university of Rhode Island or Rhode Island college, 33
78	78	and for which preceptorship provides preceptor instruction in family medicine, internal medicine, 34
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82	82	pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, or general surgery, under 1
83	83	the supervision of a clinical preceptor. 2
84	84	44-71-4. Tax credit. 3
85	85	(a) A taxpayer who is a clinical preceptor who provides preceptor instruction pursuant to 4
86	86	§ 44-70-5, shall be allowed a tax credit not to exceed one thousand dollars ($1,000) for the calendar 5
87	87	year in which the taxpayer served as a clinical preceptor. 6
88	88	(b) The division of taxation shall not appropriate more than two hundred thousand dollars 7
89	89	($200,000) in income tax credits pursuant to subsection (a) of this section, per calendar year for a 8
90	90	maximum of two hundred (200) preceptors across both state educational institutions. 9
91	91	44-71-5. Qualification for tax credit. 10
92	92	(a) A clinical preceptor is eligible for an income tax credit if the individual served without 11
93	93	compensation as a clinical preceptor, in a clinical preceptorship program, authorized by the 12
94	94	university of Rhode Island or Rhode Island college, and worked a minimum of one hundred twenty 13
95	95	(120) clock hours or the equivalent of three (3) credit hour graduate courses, as a clinical preceptor 14
96	96	per calendar year. 15
97	97	(b) The taxpayer, when applying for a tax credit, shall submit documentation verified by 16
98	98	the educational institution showing that the taxpayer has met the requirements of subsection (a) of 17
99	99	this section. 18
100	100	(c) The division of taxation shall make available suitable forms with instructions for 19
101	101	claiming the credit. 20
102	102	44-71-6. Administration. 21
103	103	The division of taxation shall promulgate rules and regulations as may be necessary to 22
104	104	implement the provisions of this chapter. 23
105	105	SECTION 2. This act shall take effect on January 1, 2024. 24
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112	112	EXPLANATION
113	113	BY THE LEGISLATIVE COUNCIL
114	114	OF
115	115	A N A C T
116	116	RELATING TO TAXATION -- CLINICAL PRECEPTORS TAX CREDIT ACT
117	117	***
118	118	This act would allow for a tax credit of up to one thousand dollars ($1,000) for any nurse 1
119	119	practitioner, physician assistant or physician who provides on-site clinical education as a clinical 2
120	120	preceptor to nurse practitioner graduate students, enrolled in the graduate nursing programs at the 3
121	121	university of Rhode Island or Rhode Island college, and who meet the requirements of the 4
122	122	respective institution. 5
123	123	This act would take effect on January 1, 2024. 6
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