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HB303
HOUSE OF REPRESENTATIVES
H.B. NO.
303
THIRTY-THIRD LEGISLATURE, 2025
STATE OF HAWAII
A BILL FOR AN ACT
relating
to healthcare preceptors
.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
����
SECTION 1.
�
The legislature finds that there is a
shortage of health care providers in the State, particularly primary care
providers, which will be exacerbated by the projected retirement of current
physicians, advanced practice registered nurses, pharmacists, and other health care
workers.
�
Although students are
interested in pursuing careers in Hawaii's health care service industry,
in-state educational institutions are constrained by the lack of clinical
education sites in the State and the limited supply of qualified preceptors.
�
One way to encourage the participation of
preceptors is to offer an income tax credit for health care professionals who
serve as preceptors.
����
The purpose of the existing
healthcare preceptor income tax credit is to incentivize volunteer preceptors
to offer professional instruction, training, and supervision to students and
residents seeking careers as health care providers in the State.
�
The legislature finds that although many
providers have trained eligible students, modifications to the exiting program
will amplify the success of the program.
����
The legislature further finds that
the preceptor tax credit program has been successful in facilitating the growth
of the preceptor program.
�
The five-year
evaluation of the program found a seventy-seven per cent increase in active
preceptors who taught at least one rotation, and seventy-six providers started
precepting during this five-year period.
�
The report also recommended that to improve the function of the program,
additional health care provider professions that have established schools in
Hawaii should be added to the tax credit eligibility, the primary care
specialty requirement for preceptors should be removed, and the requirement
that the preceptor credit should only be for precepting students enrolled in a
primary care program should be removed.
����
The legislature recognizes that
programs training physicians, advanced practice registered nurses, pharmacists,
and physician assistants in primary care also require training from specialty
preceptors.
�
The legislature further
recognizes that the health care workforce has shortages in professions beyond
those included in the tax credit and whose workforce expansion is also limited
by available preceptors, including social workers, physician assistants, and
registered dieticians, as well as workers in high-demand specialties such as
behavioral health.
�
As such, the
healthcare preceptor tax credit should not be limited to physicians, advanced
practice registered nurses, and pharmacists and should be expanded to be
applied across all eligible professions.
�
Finally, the legislature finds that the definition of
"volunteer-based supervised clinical training rotation" should be
clarified to facilitate the preceptor credit assurance committee's
implementation of the tax credit.
����
Therefore, the
purpose of this Act is to:
����
(1)
�
Amend the
definitions of "preceptor" and "volunteer‑based supervised
clinical training rotation" to improve accessibility for providers to
receive income tax credits for acting as preceptors, including removing
"primary care" from the criteria to qualify as a preceptor;
����
(2)
�
Add physician
assistants, social workers, and licensed dieticians to the list of preceptors
and in the definition of "eligible student";
����
(3)
�
Expand eligibility
for the tax credit to include accredited residency programs that require
preceptor support; and
����
(4)
�
Revise the
membership of the preceptor credit assurance committee to include the director
of health and residency programs with eligible students.
����
SECTION
2
.
�
Section
235-110.25, Hawaii Revised Statutes, is amended by amending subsection (g) to
read as follows:
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"(g)
�
For the purposes of this section:
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"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
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(2)
�
Provides education
to students, of whom more than fifty per cent are residents of Hawaii.
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"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.
����
"Dietician student"
means an individual participating in an academic program that is nationally
accredited for the training of individuals to become licensed dieticians
pursuant to chapter 448B.
����
"Eligible professional degree
or training certificate" means a degree or certificate that fulfills a
requirement to be a physician [
or
]
,
osteopathic physician,
or
physician assistant
pursuant to chapter 453[
,
]
;
an advanced
practice registered nurse, pursuant to chapter 457[
, or
]
;
a
pharmacist, pursuant to chapter 461[
.
]
; a dietician, pursuant to
448B; or a social worker, pursuant to chapter 467E.
����
"Eligible student" means
an advanced practice registered nurse student, medical student,[
or
]
,
pharmacy student
, physician assistant student, dietician student, or social
work student or resident
who is enrolled in an
eligible
academic
program[
.
]
, residency program, or fellowship.
����
"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
, or any other
accreditation body recognized by the preceptor credit assurance committee.
�
Accreditation for advanced practice
registered nurse students shall be offered by the Commission on Collegiate
Nursing Education[
.
]
or any other accreditation body recognized by
the preceptor credit assurance committee.
�
Accreditation for nursing residency programs shall be offered by the
Commission on Collegiate Nursing Education, American Nurses Credentialing
Center, Consortium for Advanced Practice Providers, or any other accreditation
body recognized by the preceptor credit assurance committee.
�
Accreditation for pharmacy students shall be
offered by the Accreditation Council for Pharmacy Education or any other
accreditation body recognized by the preceptor credit assurance committee.
�
Accreditation for physician assistant
students shall be offered by the Accreditation Review Commission on Education
for the Physician Assistant, Inc or any other accreditation body recognized by
the preceptor credit assurance committee.
�
Accreditation for physician assistant residency programs shall be
offered by the Consortium for Advanced Practice Providers; Accreditation Review
Commission on Education for the Physician Assistant, Inc; or any other accreditation
body recognized by the preceptor credit assurance committee.
�
Accreditation for dietician students shall be
offered by the Accreditation Council for Education in Nutrition and Dietetics
or any other accreditation body recognized by the preceptor credit assurance
committee.
�
Accreditation for social work
students shall be offered by the Council on Social Work Education or any other
accreditation body recognized by the preceptor credit assurance committee.
�
New or additional accreditation bodies may be
eligible; provided that they are recognized by the preceptor credit assurance
committee.
����
"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.
����
"Physician assistant
student" means an individual participating in an academic program that is
nationally accredited for the education of physician assistants to become a
nationally certified and licensed physician assistant pursuant to section
453-5.3.
����
"Preceptor" means a
physician [
or
]
,
osteopathic physician,
or physician assistant
licensed pursuant to chapter 453[
,
]
;
an advanced practice
registered nurse, licensed pursuant to chapter 457[
, or
]
;
a
pharmacist, licensed pursuant to chapter 461[
,
]
; a dietician,
licensed pursuant to chapter 448B; or a social worker, licensed pursuant to
chapter 467E
who is a resident of Hawaii [
and who
]
,
maintains
a professional [
primary care
] practice in [
this
]
the
State[
.
]
,
and whose specialty supports the development and training of an eligible
student for clinical health care practice.
����
[
"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.
]
����
"Residency program" means
a residency or fellowship program that provides continuing training for
eligible professions, in the role of resident or fellow, to obtain the
additional qualifications that supports professional practice.
�
"Residency program" includes
programs offered through academic programs or employers; provided that those
programs are nationally accredited.
����
"Social work student"
means an individual participating in an academic program that is nationally
accredited for the training of individuals to become a social worker licensed
pursuant to chapter 467E.
����
"Volunteer-based supervised
clinical training rotation" means [
an uncompensated
]
a
period of supervised clinical training [
of
]
to
an eligible
student that totals at least eighty hours of supervisory time annually, in
which a preceptor provides personalized instruction, training, and supervision
to an eligible student to enable the eligible student to obtain an eligible
professional degree or training certificate[
.
]
; provided that, while
a preceptor may be compensated for providing standard clinical services, the
preceptor shall be:
����
(1)
�
Uncompensated
for the clinical training above or beyond clinical salary or reimbursements for
clinical services; or
����
(2)
�
Uncompensated
for the provision of clinical training services from tuition funds or from
state general funds.
"
����
SECTION
3
.
�
Section
321-2.7, Hawaii Revised Statutes, is amended as follows:
����
1.
�
By amending subsections (a) and (b) to read:
����
"(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;
and
����
(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; [
and
]
provided that, if the preceptor is compensated for
providing standard clinical services, attestation that the preceptor is:
�������������
(i)
�
Uncompensated
for the clinical training above or beyond clinical salary or reimbursements for
clinical services; or
������������
(ii)
�
Uncompensated
for the provision of clinical training services from tuition funds or from
state general funds; and
���������
(D)
�
Other information deemed
necessary by the committee.
����
(b)
�
The
committee shall be composed of [
representatives of
]:
����
(1)
�
[
The
Hawaii/Pacific basin area health education center;
]
The director of health or the
director's designee; and
����
(2)
�
[
The center for
nursing; and
]
�
Representatives of:
���������
(A)
�
The
Hawaii/Pacific basin area health education center;
���������
(B)
�
The
center for nursing;
���������
(C)
�
Academic
programs with eligible students; and
���������
(D)
�
Residency
programs with eligible students.
���
[
(3)
�
Academic
programs with eligible students.
]"
����
2.
�
By amending subsection (e) to read:
����
"
(e)
�
As used in this section, "academic program",
"eligible student", "preceptor",
"residency
program",
and "volunteer-based supervised clinical training rotation"
shall have the same meanings as in section 235-110.25."
����
SECTION 4.
�
Statutory material to be repealed is
bracketed and stricken.
�
New statutory
material is underscored.
����
SECTION 5.
�
This Act shall take effect on July 1, 2025;
provided that section 2 of this Act shall apply to taxable years beginning
after December 31, 2025.
INTRODUCED BY:
_____________________________
Report Title:
Healthcare
Preceptor Tax Credit; Dieticians; Physician Assistants; Social Workers;
Residency Programs; Preceptor Credit Assurance Committee; Director of Health
Description:
Expands
the
definitions of "preceptor" and "volunteer‑based supervised
clinical training rotation" to improve accessibility for providers to
receive income tax credits for acting as preceptors, including removing
"primary care" from the criteria to qualify as a preceptor
.
�
Adds dieticians, physician assistants, and social workers to the list of
preceptors and eligible students.
�
Expands
eligibility for the tax credit to include accredited residency programs that
require preceptor support
.
�
Adds the Director of Health and residency
programs with eligible students to the Preceptor Credit Assurance Committee.
�
Applies to taxable years beginning after
12/31/2025.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.