S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2230
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 25, 2023
                                ___________
 
 Introduced by M. of A. GUNTHER, JONES, LUPARDO, McDONOUGH, SMITH, BRABE-
   NEC,  JOYNER, SIMON, JEAN-PIERRE, GONZALEZ-ROJAS, FORREST -- read once
   and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in  relation  to  establishing  a  personal
   income  tax  credit  for  preceptor  clinicians  who provide preceptor
   instruction; and providing for the repeal of such provisions upon  the
   expiration thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (ooo) to read as follows:
   (OOO)  CLINICAL PRECEPTORSHIP CREDIT. (1) GENERAL. A TAXPAYER WHO IS A
 PRECEPTOR CLINICIAN WHO PROVIDES PRECEPTOR  INSTRUCTION  AS  PART  OF  A
 CLINICAL PRECEPTORSHIP SHALL BE ALLOWED A CREDIT OF ONE THOUSAND DOLLARS
 FOR  EACH ONE HUNDRED HOURS OF SUCH PRECEPTOR INSTRUCTION; PROVIDED THAT
 THE CREDIT ALLOWED PURSUANT TO THIS SUBSECTION SHALL  NOT  EXCEED  THREE
 THOUSAND DOLLARS DURING ANY TAXABLE YEAR.
   (2) DEFINITIONS. AS USED IN THIS SUBSECTION:
   (A)  THE  TERM  "PRECEPTOR  CLINICIAN"  MEANS A (I) PHYSICIAN LICENSED
 PURSUANT TO ARTICLE ONE HUNDRED THIRTY-ONE OF THE  EDUCATION  LAW,  (II)
 PHYSICIAN   ASSISTANT   LICENSED   PURSUANT   TO   ARTICLE  ONE  HUNDRED
 THIRTY-ONE-B OF THE EDUCATION LAW, (III) SPECIALIST ASSISTANT REGISTERED
 PURSUANT TO ARTICLE ONE HUNDRED THIRTY-ONE-C OF THE EDUCATION LAW,  (IV)
 CERTIFIED  REGISTERED  NURSE  ANESTHETIST  CERTIFIED  BY  THE  EDUCATION
 DEPARTMENT, (V)  REGISTERED  PROFESSIONAL  NURSE  LICENSED  PURSUANT  TO
 SECTION SIXTY-NINE HUNDRED FIVE OF THE EDUCATION LAW, (VI) NURSE PRACTI-
 TIONER  CERTIFIED  PURSUANT  TO  SECTION  SIXTY-NINE  HUNDRED TEN OF THE
 EDUCATION LAW, (VII) CLINICAL NURSE  SPECIALIST  CERTIFIED  PURSUANT  TO
 SECTION  SIXTY-NINE  HUNDRED  ELEVEN  OF  THE  EDUCATION  LAW, OR (VIII)
 MIDWIFE LICENSED PURSUANT TO ARTICLE ONE HUNDRED FORTY OF THE  EDUCATION
 LAW,  WHO,  WITHOUT  THE PROVISION OF ANY FORM OF COMPENSATION THEREFOR,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06403-01-3
              

 A. 2230                             2
 
 PROVIDES A CLINICAL PRECEPTORSHIP OR PRECEPTORSHIPS INCLUDING,  BUT  NOT
 LIMITED TO, BOTH COMMUNITY AND IN-PATIENT FACILITIES, DURING THE TAXABLE
 YEAR.
   (B)  THE  TERM  "CLINICAL  PRECEPTORSHIP"  MEANS A PRECEPTORSHIP FOR A
 STUDENT ENROLLED IN A NEW YORK STATE BASED EDUCATIONAL PROGRAM  APPROVED
 PURSUANT  TO  TITLE  EIGHT  OF  THE EDUCATION LAW TO BECOME A PHYSICIAN,
 PHYSICIAN ASSISTANT, SPECIALIST ASSISTANT,  CERTIFIED  REGISTERED  NURSE
 ANESTHETIST, REGISTERED PROFESSIONAL NURSE, NURSE PRACTITIONER, CLINICAL
 NURSE  SPECIALIST OR MIDWIFE, AND WHICH PRECEPTORSHIP PROVIDES PRECEPTOR
 INSTRUCTION IN FAMILY MEDICINE, INTERNAL MEDICINE,  PEDIATRICS,  OBSTET-
 RICS  AND  GYNECOLOGY, EMERGENCY MEDICINE, PSYCHIATRY OR GENERAL SURGERY
 UNDER THE SUPERVISION OF A PRECEPTOR CLINICIAN.
   (3) APPLICATION OF CREDIT.  IN NO EVENT SHALL THE AMOUNT OF THE CREDIT
 PROVIDED BY THIS SUBSECTION EXCEED THE TAXPAYER'S TAX  FOR  THE  TAXABLE
 YEAR.  IF THE AMOUNT OF THE CREDIT AND CARRYOVERS OF SUCH CREDIT ALLOWED
 UNDER  THIS  SUBSECTION EXCEEDS SUCH TAX, THE EXCESS AS WELL AS ANY PART
 OF THE CREDIT OR CARRYOVERS OF SUCH CREDIT, OR BOTH MAY BE CARRIED  OVER
 TO THE FOLLOWING YEAR OR YEARS.
   (4)  AGGREGATE  AMOUNT.  THE  AGGREGATE  AMOUNT OF TAX CREDITS ALLOWED
 PURSUANT TO THE AUTHORITY OF THIS  SUBSECTION  SHALL  BE  THREE  MILLION
 DOLLARS EACH YEAR DURING THE PERIOD TWO THOUSAND TWENTY-FOUR THROUGH TWO
 THOUSAND  TWENTY-EIGHT. IF THE TOTAL AMOUNT OF ALLOCATED CREDITS APPLIED
 FOR IN ANY PARTICULAR YEAR EXCEEDS THE AGGREGATE AMOUNT  OF  TAX  CREDIT
 ALLOWED  FOR  SUCH  YEAR,  SUCH  EXCESS  SHALL BE TREATED AS HAVING BEEN
 APPLIED FOR ON THE FIRST DAY OF THE SUBSEQUENT YEAR.
   § 2. The commissioner of education along with the commissioner of  the
 department  of  taxation  and finance are authorized to promulgate rules
 and regulations without being subject to the state administrative proce-
 dure act in regard to the issuance of a  certification  identifying  the
 name of a preceptor clinician and the hours spent as an instructor and a
 report necessary to effectuate the clinical preceptorship credit program
 under  this  act.  Notwithstanding any provision of law to the contrary,
 the commissioner of education  shall  permit  the  commissioner  of  the
 department of taxation and finance or proper officers of such department
 to inspect the certificate or report filed and issued by the commission-
 er  of  education for the purposes of administering the clinical precep-
 torship tax credit pursuant to subsection (ooo) of section  606  of  the
 tax law.
   § 3. This act shall take effect immediately and shall apply to taxable
 years  beginning  on  January  1,  2024  and  shall expire and be deemed
 repealed December 31, 2028.