2022 -- S 2594

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2022

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A N   A C T

RELATING TO TAXATION -- PRECEPTORS TAX CREDIT ACT

     Introduced By: Senators Cano, DiMario, Lawson, Quezada, Kallman, and Euer

     Date Introduced: March 10, 2022

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Title 44 of the General Laws entitled "TAXATION" is hereby amended by

adding thereto the following chapter:

CHAPTER 70

PRECEPTORS TAX CREDIT ACT

     44-70-1. Short title.

     This chapter shall be known and may be cited as the "Preceptors Tax Credit Act".

     44-70-2. Legislative findings.

     The general assembly makes the following findings:

     (1) The relatively low growth of physicians in the primary health care workforce,

particularly in medically underserved areas, has created a significant gap in access to primary health

care in the nation's most vulnerable populations.

     (2) Nurse practitioners can fill that gap and do, both nationally and locally.

     (3) The Affordable Care Act of 2010 has helped to increase the number of nurse

practitioners, exponentially, projected to grow by over six percent (6%) by 2030. In comparison,

the physician primary health care workforce is only projected to increase by slightly over one

percent (1%).

     (4) To help close the gap, graduate nurse education programs that educate nurse

practitioners has grown from three hundred fifty-six (356) to four hundred sixty-seven (467), by

2017, with a small proportion receiving federal funding through the Health Resources and Services

Administration (HRSA).

     (5) In Rhode Island, the University of Rhode Island has two million seven hundred

thousand dollars ($2,700,000) at present, to fund academic clinical partnerships, with thirteen (13)

federally qualified health centers in the state.

     (6) In accordance with federal statutes, the educational programs are not permitted to

reimburse preceptors for those students.

     (7) Providers often must see twenty-five (25) to twenty-eight (28) patients per day to match

the outflow of funds for salaries, fringe benefits, and various in-direct costs.

     (8) It is difficult for these providers to add the education of clinical students to already busy

days without reimbursement to the health centers for lost reimbursement for patient visits.

     (9) Rhode Island has almost one thousand five hundred (1,500) licensed nurse practitioners.

     (10) Only ninety-seven (97) nurse practitioners are psych mental health nurse practitioners.

     (11) The two (2) state programs cannot graduate nurse practitioners quickly enough.

     (12) The number of students in the programs are limited due to too few qualified nurse

practitioners and physician preceptors.

     (13) There are less than two hundred (200) qualified preceptors, who volunteer time to

educate nurse practitioner students in both of the two (2) state schools in total.

     (14) The purpose of this chapter is to offer income tax incentives to nurse practitioners and

physicians who agree to provide on-site clinical education to nurse practitioner graduate students,

enrolled in either of the state's two (2) graduate nursing programs, would greatly benefit access to

primary health care for the citizens of Rhode Island by increasing the primary health care

workforce.

     44-70-3. Definitions.

     For purposes of this chapter:

     (1) "Clinical Preceptorship" means a preceptorship for a nurse practitioner graduate student

enrolled in the graduate nursing program at the University of Rhode Island or Rhode Island College,

and which preceptorship provides preceptor instruction in family medicine, internal medicine,

pediatrics, obstetrics and gynecology, emergency medicine, psychiatry or general surgery, under

the supervisions of a preceptor clinician.

     (2) "Preceptor clinician" means a physician or registered nurse licensed by the department

of health who provides on-site clinical education as a preceptor clinician to nurse practitioner

graduate students enrolled in the graduate nursing program at the University of Rhode Island or

Rhode Island College.

     44-70-4. Tax credit.

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     (a) A taxpayer who is a preceptor clinician who provides preceptor instruction pursuant to

§ 44-70-5, shall be allowed a tax credit up to five hundred dollars ($500) for the calendar year in

which the taxpayer served as a preceptor clinician.

     (b) The division of taxation shall not issue more than fifty thousand dollars ($50,000) in

income tax credits pursuant to subsection (a) of this section, per calendar year.

     44-70-5. Qualification for tax credit.

     (a) A preceptor clinician is eligible for an income tax credit if the individual served without

compensation as a preceptor clinician, in a clinical preceptorship program, authorized by the

University of Rhode Island or Rhode Island College, and worked a minimum of four hundred (400)

hours as a preceptor clinician per calendar year.

     (b) The taxpayer, when applying for a tax credit, shall submit documentation showing that

the taxpayer has met the requirements of subsection (a) of this section.

     (c) The division of taxation shall make available suitable forms with instructions for

claiming the credit.

     44-70-6. Administration.

     The division of taxation shall promulgate rules and regulations as may be necessary to

implement the provisions of this chapter.

     SECTION 2. This act shall take effect on January 1, 2023.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- PRECEPTORS TAX CREDIT ACT

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     This act would allow for a tax credit of five hundred dollars ($500) for any nurse

practitioner or physician who provide on-site clinical education as a preceptor clinician to nurse

practitioner graduate students, enrolled in the graduate nursing programs at the University of Rhode

Island or Rhode Island College.

     This act would take effect on January 1, 2023.

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