THIRTIETH LEGISLATURE, 2019
STATE OF HAWAII
A BILL FOR AN ACT
RELATING TO HEALTH.
ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The legislature finds that there is a shortage of primary care providers in the State, which will be exacerbated by the projected retirements of current physicians, advanced practice registered nurses, and pharmacists. Further, although students are interested in pursuing careers in the healthcare service industry in Hawaii, in-state educational institutions are constrained by the lack of clinical education sites in Hawaii and the limited supply of qualified primary care preceptors. One way to encourage participation of preceptors is to offer a tax credit for professionals who serve as preceptors.
The purpose of the existing preceptor tax credit is to incentivize volunteer preceptors to offer professional instruction, training, and supervision to students and residents seeking careers as healthcare providers by providing a tax credit to volunteer preceptors. The first-year implementation of the preceptor tax credit found that though a large number of providers trained eligible students in 2019, only a small subset met the eligibility requirements due to the primary care qualifying criteria.
The legislature further finds that training physicians, advanced practice registered nurses, and pharmacists in primary care requires training from specialties that support primary care, in addition to training from primary care providers, and that the definition of volunteer-based supervised clinical training rotation may be improved for clarity to facilitate the preceptor tax credit assurance committee's implementation of the credit.
Therefore, the purpose of this Act is to:
(1) Amend the definition of "primary care providers" and "volunteer
based supervised clinical training rotation" to improve accessibility for
providers to receive income tax credits for acting as preceptors; and
(2) Revise the membership of the preceptor credit assurance committee to include the director of health and director of taxation.
SECTION 2. Section 235-110.25, Hawaii Revised Statutes, is amended by amending subsection (g) to read as follows:
"(g) For the purposes of this section:
"Academic program" means an academic degree granting program or graduate medical education program that:
(1) Holds either its principal accreditation or a physical location in Hawaii; and
(2) Provides education to students, of whom more than fifty per cent are residents of Hawaii.
"Advanced practice registered nurse student" means an individual participating in a nationally accredited academic program that is for the education of advanced practice registered nurses and recognized by the state board of nursing pursuant to chapter 457.
"Eligible professional degree or training certificate" means a degree or certificate that fulfills a requirement to be a physician or osteopathic physician, pursuant to chapter 453, an advanced practice registered nurse, pursuant to chapter 457, or a pharmacist, pursuant to chapter 461.
"Eligible student" means an advanced practice registered nurse student, medical student, or pharmacy student who is enrolled in an academic program.
"Medical student" means an individual participating in a nationally accredited academic program leading to the medical doctor or doctor of osteopathy degree. "Medical student" includes graduates from nationally accredited academic programs who have continued their training, in the role of resident or fellow, to obtain the additional qualifications needed for medical licensure, pursuant to chapter 453, or specialty certification.
"Nationally accredited" means holding an institutional accreditation by name to offer post-secondary medical primary care education. Accreditation for medical students shall be offered by the Liaison Committee on Medical Education or American Osteopathic Association Commission on Osteopathic College Accreditation. Accreditation for advanced practice registered nurse students shall be offered by the Commission on Collegiate Nursing Education.
"Pharmacy student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become registered pharmacists pursuant to chapter 461.
"Preceptor" means a
physician or osteopathic physician, licensed pursuant to chapter 453, an
advanced practice registered nurse, licensed pursuant to chapter 457, or a
pharmacist, licensed pursuant to chapter 461, who is a resident of Hawaii and
who maintains a professional [
primary care] practice in this State[ .]
and whose specialty supports the development and training of an eligible student
in primary care.
"Primary care" means the principal point of continuing care for patients provided by a healthcare provider, including health promotion, disease prevention, health maintenance, counseling, patient education, diagnosis and treatment of acute and chronic illnesses, and coordination of other specialist care that the patient may need.
clinical training rotation" means an uncompensated, by monetary reimbursement
or fiscal award, period of supervised clinical training of [
eligible student or students that totals at least eighty hours of
supervisory time annually, in which a preceptor provides personalized
instruction, training, and supervision to an eligible student or students
to enable the eligible student or students to obtain an eligible
professional degree or training certificate."
SECTION 3. Section 321-2.7, Hawaii Revised Statutes, is amended by amending subsections (a) and (b) to read as follows:
"(a) There is established the preceptor credit assurance committee within the department of health. The committee shall develop and implement a plan for certifying healthcare preceptor tax credits under section 235-110.25, including:
(1) Developing a process ensuring that requests for credit certification are reviewed and verifications are processed no later than thirty days following the close of each calendar year;
(2) Developing the documentation process for the committee to certify a preceptor for the tax credit; provided that the documentation to be collected shall include:
(A) The preceptor's name, address, place of practice, and Hawaii provider license number;
(B) Dates and hours of volunteer-based supervised clinical training rotation per eligible student;
(C) Attestation that
the preceptor is uncompensated for the volunteer-based supervised clinical
training rotation; [
specialties that support the development and training of the eligible student in
primary care; and
Other information deemed
necessary by the committee.
The committee shall be composed of representatives of:
(1) The Hawaii/Pacific basin area health education center;
(2) The center for
(3) Academic programs
with eligible students[
(4) Director of health,
or the director's designee; and
(5) Director of taxation,
or the director's designee."
SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 5. This Act shall take effect upon its approval.
Primary Care Providers; Preceptors
Revises the definition of "primary care providers" and "volunteer based supervised clinical training rotation" to improve accessibility for providers to receive income tax credits for acting as preceptors. Revises preceptor credit assurance committee. (SD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.