Legislative Document No. 1256 H.P. 917 House of Representatives, March 14, 2019
An Act To Provide a Health Care Preceptor Tax Credit
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT Clerk
Presented by Representative PERRY of Calais. Cosponsored by Senator MOORE of Washington and Representatives: McCREIGHT of Harpswell, MEYER of Eliot, Senator: SANBORN, L. of Cumberland.
Printed on recycled paper 1 Be it enacted by the People of the State of Maine as follows:
2 Sec. 1. 36 MRSA §5218-B is enacted to read: 3 §5218-B. Income tax credit for health care preceptors
4 1. Definitions. As used in this section, unless the context otherwise indicates, the 5 following terms have the following meanings. 6 A. "Clinical rotation" means a course of study consisting of at least 100 hours for 7 training as an advanced practice registered nurse approved by the State Board of 8 Nursing pursuant to Title 32, section 2104. 9 B. "Eligible advanced practice registered nursing student" means a resident of this 10 State who is enrolled in an approved nursing school, as defined in Title 32, section 11 2102, subsection 7, to become an advanced practice registered nurse, as defined in 12 Title 32, section 2102, subsection 5-A. 13 C. "Health care preceptor" means an individual who is licensed as an advanced 14 practice registered nurse pursuant to Title 32, chapter 31, an osteopathic physician or 15 physician assistant licensed pursuant to Title 32, chapter 36 or an allopathic physician 16 or physician assistant licensed pursuant to Title 32, chapter 48 and who provides 17 instruction for and supervision of a clinical rotation without compensation. 18 2. Health care preceptor tax credit. For tax years beginning on or after January 1, 19 2020, a health care preceptor who is a resident of this State is allowed a credit against the 20 tax otherwise due under this Part in an amount equal to $500 for each eligible advanced 21 practice registered nursing student in a clinical rotation led by the health care preceptor. 22 The credit may not exceed $1,500 per tax year.
23 3. Refundability. The tax credit allowed under this section is refundable up to an 24 amount not to exceed $1,500 in any one tax year.
25 SUMMARY 26 This bill establishes a refundable tax credit in the amount of $500 per student, up to a 27 maximum of $1,500 per year, for a health care preceptor who provides, without 28 compensation, instruction to and supervision of advanced practice registered nursing 29 students in an approved course of study. A health care preceptor may be a licensed 30 physician, physician's assistant or advanced practice registered nurse.
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