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Bill > S04229


NY S04229

NY S04229
Establishes a clinical preceptorship personal income tax credit for certain health care professionals who provide preceptor instruction to students studying to be a health care professional.


summary

Introduced
02/03/2021
In Committee
01/05/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

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

AI Summary

This bill establishes a personal income tax credit for certain health care professionals, known as "preceptor clinicians," who provide instruction to students studying to become a health care professional, such as a physician, nurse practitioner, or midwife. The credit is set at $1,000 for every 100 hours of preceptor instruction, up to a maximum of $3,000 per year. The bill also authorizes the Commissioners of Education and Taxation and Finance to promulgate rules and regulations to administer the credit program, and the bill is set to take effect immediately and apply to taxable years beginning on January 1, 2022, expiring on December 31, 2026.

Committee Categories

Budget and Finance

Sponsors (8)

Last Action

REFERRED TO BUDGET AND REVENUE (on 01/05/2022)

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