Tennessee 2023-2024 Regular Session

Tennessee House Bill HB1839

Introduced
1/11/24  

Caption

AN ACT to amend Tennessee Code Annotated, Title 67, relative to the "Mental Health Preceptor Tax Incentive Program."

Impact

This legislation is expected to have a considerable impact on state laws governing tax credits and the mental health workforce. By offering financial incentives, the bill aims to encourage the participation of qualified professionals in preceptorship roles, which will bolster the educational opportunities for emerging healthcare providers in mental health services. This shift could lead to an increase in the availability of skilled mental health practitioners in Tennessee, potentially addressing existing shortages in the field. The implementation of these incentives is slated for tax years beginning on or after January 1, 2025.

Summary

House Bill 1839 introduces the 'Mental Health Preceptor Tax Incentive Program' aimed at enhancing the training of medical and advanced practice nursing students focusing on mental health services. Specifically, the bill amends Tennessee Code Annotated, Title 67, to establish tax credits for employers who provide community-based preceptorship rotations for students. The credits incentivize various health professionals, such as physicians, advanced practice registered nurses, and physician assistants, to engage in teaching future professionals, thereby improving the quality of mental health training available in the state.

Sentiment

Overall, the sentiment around HB 1839 appears to be positive among healthcare advocates and educational institutions that support improved training for mental health professionals. Proponents argue that this bill is a progressive step towards addressing the growing mental health crisis by ensuring a better-prepared workforce. However, there may also be cautionary perspectives regarding the sustainability of the program and questions about its effectiveness once implemented. Legislators and stakeholders will be closely observing the outcomes as this legislation rolls out.

Contention

While there is broad support for the initiative aimed at strengthening mental health education, potential points of contention may arise related to the allocation of funds and the adequacy of incentives provided. Concerns could be raised regarding whether the tax credits are sufficient to draw enough interest from employers or whether they might inadvertently favor larger institutions over smaller practices. Additionally, discussions might also focus on ensuring that these preceptor training rotations adequately meet the practical needs of students and provide meaningful experiences rather than serving merely as a financial incentive.

Companion Bills

TN SB2171

Crossfiled AN ACT to amend Tennessee Code Annotated, Title 67, relative to the "Mental Health Preceptor Tax Incentive Program."

Similar Bills

DE HB136

An Act To Amend Title 30 Of The Delaware Code Relating To Personal Income Tax.

GA HB308

Revenue and taxation; certain medical preceptor rotations; revise tax credit

TN SB2171

AN ACT to amend Tennessee Code Annotated, Title 67, relative to the "Mental Health Preceptor Tax Incentive Program."

IL HB2941

INC TX-PRECEPTOR CREDIT

AL HB133

Relating to state income tax; to establish the Preceptor Tax Incentive Program to provide income tax credit incentives for certain medical students who train in rural and underserved counties in the state.

AL HB280

Taxation, Preceptor Tax Incentive Program, established, income tax credit incentives provided for certain medical students

AL SB192

Taxation, Preceptor Tax Incentive Program, established, income tax credit incentives provided for certain medical students

GA HB144

Income tax; certain medical preceptor rotations; revise tax credit