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HB876
HOUSE OF REPRESENTATIVES
H.B. NO.
876
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:
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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.
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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.
�
During the implementation of the tax credit,
many providers trained eligible students, but only a small subset met the
eligibility requirements due to the primary care qualifying criterion for the
preceptor.
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The legislature recognizes that
programs training physicians, advanced practice registered nurses, pharmacists,
and physician assistants in primary care also require training from specialty
preceptors.
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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 psychologists, physician assistants,
marriage and family therapists, mental health counselors, clinical social
workers, rehabilitation counselors, and school counselors.
�
As such, the healthcare preceptor tax credit
should not be limited to physicians, advanced practice registered nurses, and
pharmacists and should be expanded.
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Therefore, the purpose of this Act
is to:
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(1)
�
Include
psychology, physician assistant, marriage and family therapist, mental health
counselor, clinical social worker, rehabilitation counselor, and school
counselor students in the definition of "eligible student"; and
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(2)
�
Amend the definition of
"preceptor", including adding
psychologists, physician
assistants, marriage and family therapists, mental health counselors, clinical
social workers, rehabilitation counselors, and school counselors to the list of
preceptors eligible to receive a tax credit.
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SECTION
2
.
�
Section
235-110.25, Hawaii Revised Statutes, is amended by amending subsection (g) to
read as follows:
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"(g)
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For the purposes of this section:
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"Academic program" means
an academic degree granting program or graduate medical education program that:
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(1)
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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.
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"Clinical social worker
student"
means an individual participating in a nationally
accredited academic program
�
for the
training of individuals to become licensed clinical social workers pursuant to
chapter 467E.
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"Eligible professional degree
or training certificate" means a degree or certificate that fulfills a
requirement to be
a marriage and family therapist, pursuant to chapter 451J;
a physician [
or
]
,
osteopathic physician,
or physician
assistant,
pursuant to chapter 453[
,
]
; a mental health counselor,
pursuant to chapter 453D;
an advanced practice registered nurse, pursuant
to chapter 457[
, or
]
;
a pharmacist, pursuant to chapter 461[
.
]
;
a psychologist, pursuant to chapter 465; a clinical social worker, pursuant to
chapter 467E; a rehabilitation counselor; or school counselor.
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"Eligible student" means
an advanced practice registered nurse student,
marriage and family therapy
student,
medical student,
mental health counselor student,
[
or
]
pharmacy student
, physician assistant student, psychology student, clinical
social worker student, rehabilitation counselor student, or school counselor
student,
who is enrolled in [
an
]
a nationally accredited
academic
program.
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"Marriage and family therapy
student"
means an individual participating in a nationally
accredited academic program for the training of individuals to become licensed marriage
and family therapists pursuant to chapter 451J.
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"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.
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"Mental health counselor
student"
means an individual participating in a nationally
accredited academic program for the training of individuals to become licensed
mental health counselors
pursuant to chapter 453D.
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"Nationally accredited"
means holding an institutional accreditation by name to offer post-secondary
medical primary care education.
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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.
�
Accreditation for pharmacy students shall
be offered by the Accreditation Council for Pharmacy Education.
�
Accreditation for physician assistant students
shall be offered by the Accreditation Review Commission on Education for the
Physician Assistant, Inc.
�
Accreditation
for clinical social worker students shall be offered by the Council on Social
Work Education.
�
Accreditation for
psychology students shall be offered by the
.
�
Accreditation for marriage and family therapy
students shall be offered by the
.
�
Accreditation for mental health counselor students
shall be offered by the
.
�
Accreditation for rehabilitation counselor
students shall be offered by the
.
�
Accreditation for school counselor students
shall be offered by the
.
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"Pharmacy student" means
an individual participating in [
an
]
a nationally accredited
academic
program [
that is nationally accredited
] for the training of individuals
to become registered pharmacists pursuant to chapter 461.
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"Physician assistant
student" means an individual participating in a nationally accredited academic
program for the education of physician assistants to become a nationally
certified and licensed physician assistant pursuant to section 453-5.3.
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"Preceptor" means
a
marriage and family therapist, licensed pursuant to chapter 451J;
a
physician [
or
]
,
osteopathic physician,
or physician assistant
licensed pursuant to chapter 453[
,
]
; a mental health counselor,
licensed pursuant to chapter 453D;
an advanced practice registered nurse,
licensed pursuant to chapter 457[
, or
] a pharmacist, licensed pursuant
to chapter 461[
,
]
; a psychologist, licensed pursuant to chapter 465;
or a clinical 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 in
primary care.
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"Primary care" means the
principal point of continuing care for patients provided by a [
healthcare
]
health care
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.
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"Psychology student"
means an individual participating in a nationally accredited academic program leading
to a doctoral degree in psychology and recognized by the state board of
psychology pursuant to chapter 465.
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"Rehabilitation counselor
student" means an individual participating in a nationally accredited
academic program for the training of individuals to become certified
rehabilitation counselors.
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"School counselor
student" means an individual participating in a nationally accredited
academic program for the training of individuals to become nationally certified
school counselors.
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"Volunteer-based supervised
clinical training rotation" means an uncompensated period of supervised
clinical training of 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."
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SECTION 3.
�
Statutory material to be repealed is
bracketed and stricken.
�
New statutory
material is underscored.
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SECTION 4.
�
This Act, upon its approval, shall apply to
taxable years beginning after December 31, 2025.
INTRODUCED BY:
_____________________________
Report Title:
Healthcare
Preceptor Tax Credit; Marriage and Family Therapists; Mental Health Counselors;
Physician Assistants; Psychologists; Clinical Social Worker; Rehabilitation
Counselors; School Counselors
Description:
Adds psychology,
physician assistant, marriage and family therapist, mental health counselor,
clinical social worker, rehabilitation counselor, and school counselor students
to the definition of "eligible student" under the qualifications for
the healthcare preceptor tax credit.
�
Amends
the definition of "preceptor" by adding psychologists, physician
assistants, marriage and family therapists, mental health counselors, clinical
social workers, rehabilitation counselors, and school counselors to the list of
preceptors eligible to receive the tax credit.
�
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.