Amendment #1476 to H3900

Health Care Workforce Tax Credit

Mr. Lawn of Watertown moves to amend the bill by adding the following section:-

SECTION XX. Chapter 62 of the general laws is hereby amended by adding the following section:-

Section 6O.

(a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:-

“Department”, the department of public health.

“Eligible student”, a resident of the commonwealth who is enrolled in an approved physician training program approved by the board of registration in medicine established under section 10 of chapter 13 of the general laws, a registered nursing program approved by the board of registration in nursing established under section 13 of chapter 13 of the general laws, a physician assistant training program approved by the board of registration of physician assistants established under section 9f of chapter 112 of the general laws.

“Health care practitioner”, an individual who: (i) is licensed to practice medicine by the board of registration in medicine established under section 10 of chapter 13 of the general laws; (ii) is licensed as a registered nurse by the board of registration in nursing established under section 13 of chapter 13 of the general laws; or (iii) is licensed as a physician assistant by the board of registration of physician assistants established under section 9f of chapter 112 of the general laws.

“Preceptorship program”, an organized system of clinical experience that, for the purpose of attaining specified learning objectives, pairs an eligible student with a health care practitioner who meets the qualifications of a preceptor.

(b) For tax years beginning on or after January 1, 2024 a health care practitioner who is a resident of the commonwealth may claim a credit against the state income tax otherwise due under this act in the amount stated on the tax credit certificate issued under subsection (c) for the taxable year in which the health care practitioner served without compensation as a preceptor in a preceptorship program approved by the department and its board and divisions and: (i) worked a minimum of three rotations, each consisting of at least 100 hours; and (ii) in an area of the commonwealth identified as having a health care workforce shortage by the department. The total amount of the credit allowed under this section for any taxable year may not exceed the state income tax imposed for that taxable year. Any unused amount of the credit for any taxable year may not be carried over to any other taxable year.

(c) On application by a health care practitioner, the department shall review and certify in the amount of $1,000 for each eligible student rotation of the minimum number of hours required under subsection (b) for which the health care practitioner served as a preceptor without compensation. The application shall contain: (i) the name of the health care practitioner; (ii) information identifying the preceptorship program in which the health care practitioner participated; (iii) the number and names of the eligible students for whom the individual served as a preceptor without compensation; and (iv) any other information that the department requires. For any taxable year, the amount of tax credit stated in the tax credit certificate issued to a health care practitioner may not exceed $5,000.  The department shall: approve all applications that qualify for a tax credit under this subsection on a first–come, first–served basis; notify a health care practitioner after receipt of the individual’s application of its approval or denial, in writing, and; issue a copy of the tax credit certificate to the department of revenue and the health care practitioner.

(d) The department, in consultation with the department of revenue, shall adopt regulations to carry out the provisions of this section.

Additional co-sponsor(s) added to Amendment #1476 to H3900

Health Care Workforce Tax Credit