HB 303: Healthcare Preceptor Tax Credit; Dietitians; Physician Assistants; Social Workers; Residency Programs; Preceptor Credit Assurance Committee; Director of Health
- Session Year: 2025-2026
- House: House
- Latest Version Date: 2025-04-04
Current Status:
Failed
(2026-03-20: Received notice of all Senate conferees being discharged (Sen. Com. No. 409).)
Introduced
In Committee
First Chamber
In Committee
Second Chamber
Final Decking
Enacted
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 dietitians, 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 representatives of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2025. Effective 12/31/2050. (SD2)
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 dietitians, 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 representatives of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2025. Effective 12/31/2050. (SD1)
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 dietitians, 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. Effective 7/1/3000. (HD2)
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. Effective 7/1/3000. (HD1)
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.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
303 |
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THIRTY-THIRD LEGISLATURE, 2025 |
H.D. 2 |
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STATE OF HAWAII |
S.D. 2 |
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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 existing 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 evaluation 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 be only for precepting students enrolled in a primary care program should be removed.
The legislature recognizes that programs training physicians, advanced practice registered nurses, and pharmacists 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 dietitians, 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.
Accordingly, 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, dietitians, and social workers 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 representatives of residency programs with eligible students.
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.
"Dietitian student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become licensed dietitians 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 dietitian, 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, dietitian 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 pharmacy
residency programs shall be offered by the American Society of Health System
Pharmacists. 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 dietitian 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 dietitian,
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 support 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 uncompensated for:
(1) Clinical training above or beyond clinical salary or reimbursements for clinical services; and
(2) 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 further that, if the preceptor is
compensated for providing standard clinical services, attestation that the
preceptor is uncompensated for:
(i) Clinical training above or beyond clinical salary or reimbursements for clinical services; and
(ii) 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 defined 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 December 31, 2050; provided that section 2 of this Act shall apply to taxable years beginning after December 31, 2025.
Report Title:
Healthcare Preceptor Tax Credit; Dietitians; 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 dietitians, 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 representatives of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2025. Effective 12/31/2050. (SD2)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
303 |
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THIRTY-THIRD LEGISLATURE, 2025 |
H.D. 2 |
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STATE OF HAWAII |
S.D. 1 |
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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 existing 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 evaluation 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, and pharmacists 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 dietitians, 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.
Accordingly, 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, dietitians, and social workers 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 representatives of residency programs with eligible students.
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.
"Dietitian student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become licensed dietitians 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 dietitian, 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, dietitian 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 dietitian 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 dietitian,
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 support 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 uncompensated for:
(1) Clinical training above or beyond clinical salary or reimbursements for clinical services; and
(2) 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 further that, if the preceptor is
compensated for providing standard clinical services, attestation that the
preceptor is uncompensated for:
(i) Clinical training above or beyond clinical salary or reimbursements for clinical services; and
(ii) 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 defined 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 December 31, 2050; provided that section 2 of this Act shall apply to taxable years beginning after December 31, 2025.
Report Title:
Healthcare Preceptor Tax Credit; Dietitians; 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 dietitians, 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 representatives of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2025. Effective 12/31/2050. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
|
HOUSE OF REPRESENTATIVES |
H.B. NO. |
303 |
|
THIRTY-THIRD LEGISLATURE, 2025 |
H.D. 2 |
|
|
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 existing 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 evaluation 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, and pharmacists 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 dietitians, 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, dietitians, and social workers 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:
"(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.
"Dietitian student" means an individual participating in an academic program that is nationally accredited for the training of individuals to become licensed dietitians 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 dietitian, 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, dietitian 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 dietitian 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 dietitian,
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 support 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, 3000; provided that section 2 of this Act shall apply to taxable years beginning after December 31, 2025.
Report Title:
Healthcare Preceptor Tax Credit; Dietitians; 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 dietitians, 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. Effective 7/1/3000. (HD2)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
303 |
|
THIRTY-THIRD LEGISLATURE, 2025 |
H.D. 1 |
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STATE OF HAWAII |
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|
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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, and pharmacists 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:
"(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.
"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, 3000; provided that section 2 of this Act shall apply to taxable years beginning after December 31, 2025.
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. Effective 7/1/3000. (HD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
|
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:
"(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.
"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.
|
Date
|
Status
|
|---|---|
| Mar 20, 2026 | Received notice of all Senate conferees being discharged (Sen. Com. No. 409). |
| Mar 20, 2026 | Senate Conferee(s) discharged. |
| Dec 8, 2025 | Carried over to 2026 Regular Session. |
| Apr 17, 2025 | Received notice of Senate conferees (Sen. Com. No. 826). |
| Apr 17, 2025 | Senate Conferees Appointed: San Buenaventura Chair; Keohokalole, Inouye Co-Chairs; Fevella. |
| Apr 11, 2025 | Received notice of disagreement (Hse. Com. No. 704). |
| Apr 10, 2025 | House disagrees with Senate amendment (s). |
| Apr 8, 2025 | Returned from Senate (Sen. Com. No. 616) in amended form (SD 2). |
| Apr 8, 2025 | Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. |
| Apr 4, 2025 | 48 Hrs. Notice 04-08-25. |
| Apr 4, 2025 | Reported from CPN/WAM (Stand. Com. Rep. No. 1818) with recommendation of passage on Third Reading, as amended (SD 2). |
| Apr 2, 2025 | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. |
| Apr 2, 2025 | The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 5 Aye(s): Senator(s) Keohokalole, Fukunaga, McKelvey, Richards, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. |
| Mar 27, 2025 | The committee(s) on CPN/WAM will hold a public decision making on 04-02-25 10:00AM; Conference Room 211 & Videoconference. |
| Mar 19, 2025 | Report adopted; Passed Second Reading, as amended (SD 1) and referred to CPN/WAM. |
| Mar 19, 2025 | Reported from HHS (Stand. Com. Rep. No. 1152) with recommendation of passage on Second Reading, as amended (SD 1) and referral to CPN/WAM. |
| Mar 10, 2025 | The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 3 Aye(s): Senator(s) San Buenaventura, Aquino, Hashimoto; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Keohokalole, Fevella. |
| Mar 6, 2025 | The committee(s) on HHS has scheduled a public hearing on 03-10-25 1:00PM; Conference Room 225 & Videoconference. |
| Mar 4, 2025 | Referred to HHS, CPN/WAM. |
| Mar 4, 2025 | Passed First Reading. |
| Mar 4, 2025 | Received from House (Hse. Com. No. 95). |
| Feb 28, 2025 | Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Pierick, Templo, Ward excused (4). Transmitted to Senate. |
| Feb 28, 2025 | Reported from FIN (Stand. Com. Rep. No. 903), recommending passage on Third Reading. |
| Feb 21, 2025 | The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Holt, Lee, M., Alcos, Ward. |
| Feb 19, 2025 | Bill scheduled to be heard by FIN on Friday, 02-21-25 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. |
| Feb 12, 2025 | Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Sayama, Ward excused (3). |
| Feb 12, 2025 | Reported from ECD (Stand. Com. Rep. No. 501) as amended in HD 2, recommending referral to FIN. |
| Feb 7, 2025 | The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none. |
| Feb 4, 2025 | Bill scheduled to be heard by ECD on Friday, 02-07-25 10:15AM in House conference room 423 VIA VIDEOCONFERENCE. |
| Jan 31, 2025 | Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Templo, Ward excused (3). |
| Jan 31, 2025 | Reported from HLT (Stand. Com. Rep. No. 26) as amended in HD 1, recommending passage on Second Reading and referral to ECD. |
| Jan 29, 2025 | The committee on HLT recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Takayama, Keohokapu-Lee Loy, Amato, Chun, Marten, Olds, Takenouchi, Alcos, Garcia; Ayes with reservations: none; Noes: none; and Excused: none. |
| Jan 23, 2025 | Bill scheduled to be heard by HLT on Wednesday, 01-29-25 10:00AM in House conference room 329 VIA VIDEOCONFERENCE. |
| Jan 21, 2025 | Referred to HLT, ECD, FIN, referral sheet 1 |
| Jan 17, 2025 | Introduced and Pass First Reading. |
| Jan 16, 2025 | Pending introduction. |
|
Date
|
Description
|
Location
|
Votes
|
|
|---|---|---|---|---|
| Apr 8, 2025 | Third Reading | Senate Floor |
Passed |
|
| Apr 2, 2025 | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS | Senate Standing Committee on Ways and Means |
Passed |
|
| Apr 2, 2025 | The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS | Senate Standing Committee on Commerce and Consumer Protection |
Passed |
|
| Mar 10, 2025 | The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS | Senate Standing Committee on Health and Human Services |
Passed |
|
| Feb 28, 2025 | Third Reading | House Floor |
Passed |
|
| Feb 21, 2025 | The committee on FIN recommend that the measure be PASSED, UNAMENDED | House Standing Committee on Finance |
Passed |
|
| Feb 7, 2025 | The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS | House Standing Committee on Economic Development & Technology |
Passed |
|
| Jan 29, 2025 | The committee on HLT recommend that the measure be PASSED, WITH AMENDMENTS | House Standing Committee on Health |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
|
Organization
|
Position
|
Date
|
|---|---|---|
| AlohaCare | ** Support | |
| AlohaCare | *** Support | Apr 1, 2025 |
| Chaminade University of Honolulu | *** Support | Mar 10, 2025 |
| Daniel K. Inouye College of Pharmacy | *** Support | Apr 1, 2025 |
| Department of Health | *** Support | Mar 10, 2025 |
| Department of Health | ** Support | |
| Hawaii Health Systems Corporation | ** Support | |
| Hawaii Medical Association | ** Support | |
| Hawaii Pharmacists Association | ** Support | |
| Hawaii Primary Care Association | ** Support | |
| Hawaii State Chiropractic Association | ** Support | |
| Hawaii Affiliate of the American College of Nurse-Midwives | ** Support | |
| Hawaiʻi Academy of Physician Assistants | ** Support | |
| Hawaiʻi State Center for Nursing | ** Support | |
| Hawaiʻi Affiliate of the American College of Nurse-Midwives | ** Support | |
| Hawaiʻi Association of Professional Nurses | ** Support | |
| Hawaiʻi Pacific Health | ** Support | |
| Hawaiʻi American Nurses Association | ** Support | |
| Hawaiʻi-ANA | *** Support | Jan 29, 2025 |
| Hawai‘i State Center for Nursing, University of Hawai‘i at Mānoa | *** Support | Jan 29, 2025 |
| Hawai‘i/Pacific Basin Area Health Education Center (AHEC) | *** Support | Apr 1, 2025 |
| Healthcare Association of Hawaii | ** Support | |
| Individual / Kahala Clinic for Children & Family (practitioner) | *** Support | Jan 29, 2025 |
| Individual / Nurse Leader (BJB LLC) | *** Support | Jan 29, 2025 |
| John A. Burns School of Medicine | *** Support | Apr 1, 2025 |
| Kahala Clinic for Children & Family | *** Support | Mar 10, 2025 |
| Kaiser Permanente Hawaiʻi | ** Support | |
| School of Nursing and Dental Hygiene | *** Support | Mar 10, 2025 |
| State Council on Mental Health | ** Support | |
| The Queen's Health Systems | ** Support | |
| Thompson School of Social Work and Public Health | ** Support | |
| Thompson School of Social Work and Public Health | *** Support | Apr 1, 2025 |
| UH School of Nursing and Dental Hygiene | *** Support | Apr 1, 2025 |
| University of Hawaiʻi School of Nursing and Dental Hygiene | ** Support | |
| University of Hawaiʻi system | ** Support |
STAND. COM. REP. NO. 1818
Honolulu, Hawaii
RE: H.B. No. 303
H.D. 2
S.D. 2
Honorable Ronald D. Kouchi
President of the Senate
Thirty-Third State Legislature
Regular Session of 2025
State of Hawaii
Sir:
Your Committees on Commerce and Consumer Protection and Ways and Means, to which was referred H.B. No. 303, H.D. 2, S.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO HEALTHCARE PRECEPTORS,"
beg leave to report as follows:
The purpose and intent of this measure is to, beginning January 1, 2026:
(1) Expand 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, dietitians, and social workers 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 representatives of residency programs with eligible students.
Your Committees received testimony in support of this measure from the Department of Health, State Council on Mental Health, University of Hawaiʻi System, Healthcare Association of Hawaii, Hawaii Primary Care Association, The Queen's Health Systems, Hawaii Medical Association, Hawaiʻi American Nurses Association, AlohaCare, Hawaiʻi Academy of Physician Assistants, Hawaiʻi State Center for Nursing, Hawaii Pharmacists Association, Hawaiʻi Pacific Health, and seven individuals.
Your Committees received comments on this measure from the Department of Taxation, Tax Foundation of Hawaii, and Hawaiʻi Affiliate of the American College of Nurse-Midwives.
Your Committees find that the current shortage of health care providers in the State is exacerbated by the lack of clinical education sites and the limited supply of qualified preceptors in the State. Preceptors are volunteer advanced practice registered nurses, physicians, pharmacists, and other health care professionals, or employed clinical providers, who volunteer their time to teach students during their workday, with no substantive changes to their workload or additional compensation for teaching, and who play an indispensable role in the education and training for the State's future health care workforce.
Your Committees note that findings from the five-year evaluation of the Hawaii Preceptor Tax Credit Program, conducted by the Preceptor Credit Assurance Committee, showed that offering income tax credits to preceptors contributed to a seventy-seven percent growth in the number of preceptors providing training and in eighty-four professionals becoming preceptors. This measure expands the eligibility criteria to allow additional health care professions to become preceptors and receive the tax credit, allowing more students to train and work in Hawaii, thereby contributing to the State's health care workforce.
Your Committees have amended this measure by:
(1) Clarifying the definition of "nationally accredited" to include residency programs offered by the American Society of Health System Pharmacists; and
(2) Making technical, nonsubstantive amendments for the purposes of clarity and consistency.
As affirmed by the records of votes of the members of your Committees on Commerce and Consumer Protection and Ways and Means that are attached to this report, your Committees are in accord with the intent and purpose of H.B. No. 303, H.D. 2, S.D. 1, as amended herein, and recommend that it pass Third Reading in the form attached hereto as H.B. No. 303, H.D. 2, S.D. 2.
Respectfully submitted on behalf of the members of the Committees on Commerce and Consumer Protection and Ways and Means,
|
________________________________ DONOVAN M. DELA CRUZ, Chair |
|
________________________________ JARRETT KEOHOKALOLE, Chair |
|
|
|
|
STAND. COM. REP. NO. 1152
Honolulu, Hawaii
RE: H.B. No. 303
H.D. 2
S.D. 1
Honorable Ronald D. Kouchi
President of the Senate
Thirty-Third State Legislature
Regular Session of 2025
State of Hawaii
Sir:
Your Committee on Health and Human Services, to which was referred H.B. No. 303, H.D. 2, entitled:
"A BILL FOR AN ACT RELATING TO HEALTHCARE PRECEPTORS,"
begs leave to report as follows:
The purpose and intent of this measure is to:
(1) Expand 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 dietitians, physician assistants, and social workers to the list of preceptors and eligible students;
(3) Expand eligibility for the Healthcare Preceptor Income Tax Credit to include accredited residency programs that require preceptor support; and
(4) Add the Director of Health and representatives of residency programs with eligible students to the Preceptor Credit Assurance Committee.
Your Committee received testimony in support of this measure from the Department of Health, University of Hawaiʻi System, Hawaiʻi State Center for Nursing, The Queen's Health Systems, Healthcare Association of Hawaii, Hawaiʻi Academy of Physician Assistants, Hawaiʻi Pacific Health, Kaiser Permanente Hawaiʻi, Hawaii Primary Care Association, Hawaii Medical Association, Hawaii Health Systems Corporation, Hawaiʻi-American Nurses Association, Hawaii Pharmacists Association, and two individuals.
Your Committee received comments on this measure from the Department of Taxation and Tax Foundation of Hawaii.
Your Committee 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. Your Committee further finds that to address this shortage, the Legislature established the Healthcare Preceptor Income Tax Credit to incentivize volunteer preceptors to offer professional instruction, training, and supervision to students and residents seeking careers as health care providers in the State. Your Committee recognizes that programs training physicians, advanced practice registered nurses, and pharmacists in primary care also require training from specialty preceptors and that the health care workforce has shortages in professions beyond those included in the Healthcare Preceptor Income Tax Credit, including social workers, physician assistants, and dietitians, as well as workers in high-demand specialties such as behavioral health. Accordingly, this measure modifies the Healthcare Preceptor Income Tax Credit to amplify the reach and success of the tax credit, including the expansion of preceptor eligibility criteria to be inclusive of additional health care provider professions.
Your Committee has amended this measure by:
(1) Inserting an effective date of December 31, 2050, to encourage further discussion; and
(2) Making technical, nonsubstantive amendments for the purposes of clarity and consistency.
As affirmed by the record of votes of the members of your Committee on Health and Human Services that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 303, H.D. 2, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 303, H.D. 2, S.D. 1, and be referred to your Committees on Commerce and Consumer Protection and Ways and Means.
Respectfully submitted on behalf of the members of the Committee on Health and Human Services,
|
|
|
________________________________ JOY A. SAN BUENAVENTURA, Chair |
|
|
|
|
STAND. COM. REP. NO. 903
Honolulu, Hawaii
, 2025
RE: H.B. No. 303
H.D. 2
Honorable Nadine K. Nakamura
Speaker, House of Representatives
Thirty-Third State Legislature
Regular Session of 2025
State of Hawaii
Madame:
Your Committee on Finance, to which was referred H.B. No. 303, H.D. 2, entitled:
"A BILL FOR AN ACT RELATING TO HEALTHCARE PRECEPTORS,"
begs leave to report as follows:
Your Committee received testimony in support of this measure from the Department of Health; University of Hawaiʻi System; Hawaii Health Systems Corporation Corporate Board of Directors; Hawaiʻi State Center for Nursing; Healthcare Association of Hawaii; Hawaiʻi Academy of Physician Assistants; Hawaiʻi Pacific Health; Hawaii Primary Care Association; Kaiser Permanente Hawaiʻi; The Queen's Health Systems; Hawaii State Chiropractic Association; Hawaiʻi-American Nurses Association; Hawaii Medical Association; and one individual. Your Committee received comments on this measure from the Department of Taxation; Tax Foundation of Hawaii; Hawaii Pharmacists Association; and numerous individuals.
As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 303, H.D. 2, and recommends that it pass Third Reading.
Respectfully submitted on behalf of the members of the Committee on Finance,
|
|
|
____________________________ KYLE T. YAMASHITA, Chair |
|
|
|
|
STAND. COM. REP. NO. 501
Honolulu, Hawaii
, 2025
RE: H.B. No. 303
H.D. 2
Honorable Nadine K. Nakamura
Speaker, House of Representatives
Thirty-Third State Legislature
Regular Session of 2025
State of Hawaii
Madame:
Your Committee on Economic Development & Technology, to which was referred H.B. No. 303, H.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO HEALTHCARE PRECEPTORS,"
begs leave to report as follows:
The purpose of this measure is to:
(1) Expand 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 dietitians, physician assistants, and social workers to the list of preceptors and eligible students;
(3) Expand eligibility for the tax credit to include accredited residency programs that require preceptor support; and
(4) Add the Director of Health and residency programs with eligible students to the Preceptor Credit Assurance Committee.
Your Committee received testimony in support of this measure from the Department of Health; Hawaii Health Systems Corporation Corporate Board of Directors; University of Hawaiʻi System; John A. Burns School of Medicine; University of Hawaiʻi School of Nursing and Dental Hygiene; Thompson School of Social Work and Public Health; University of Hawaiʻi Hilo Daniel K. Inouye College of Pharmacy and School of Nursing; Hawaiʻi State Center for Nursing; Healthcare Association of Hawaii; Hawaiʻi Primary Care Association; Hawaiʻi Affiliate of the American College of Nurse-Midwives; Hawaiʻi Pacific Health; Hawaii State Chiropractic Association; Hawaiʻi Academy of Physician Assistants; The Queen's Health Systems; Hawaii Pharmacists Association; Hawaiʻi Association of Professional Nurses; and four individuals. Your Committee received comments on this measure from the Department of Taxation and Tax Foundation of Hawaii.
Your Committee finds that the Healthcare Preceptor Income Tax Credit is intended to incentivize volunteer preceptors to offer instruction, training, and supervision to students and residents. Your Committee further finds that eligibility for the tax credit is restrictive, with many classes of health care providers excluded. This measure addresses this issue by expanding eligibility for the tax credit.
Your Committee has amended this measure by making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Economic Development & Technology that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 303, H.D. 1, as amended herein, and recommends that it be referred to your Committee on Finance in the form attached hereto as H.B. No. 303, H.D. 2.
Respectfully submitted on behalf of the members of the Committee on Economic Development & Technology,
|
|
|
____________________________ GREGGOR ILAGAN, Chair |
|
|
|
|
STAND. COM. REP. NO. 26
Honolulu, Hawaii
, 2025
RE: H.B. No. 303
H.D. 1
Honorable Nadine K. Nakamura
Speaker, House of Representatives
Thirty-Third State Legislature
Regular Session of 2025
State of Hawaii
Madame:
Your Committee on Health, to which was referred H.B. No. 303 entitled:
"A BILL FOR AN ACT RELATING TO HEALTHCARE PRECEPTORS,"
begs leave to report as follows:
The purpose of this measure 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.
Your Committee received testimony in support of this measure from the Department of Health; Hawaii Health Systems Corporation Corporate Board of Directors; University of Hawaii System; Hawaii State Center for Nursing; Hawaii Primary Care Association; Healthcare Association of Hawaii; Hawaii Pacific Health; Hawaii Association of Professional Nurses; The Queen's Health Systems; Hawaii Medical Association; Kaiser Permanente Hawaii; Hawaii Academy of Physician Assistants; The Kahala Clinic for Children and Family; Hawaii-American Nurses Association; Hawaii Affiliate of the American College of Nurse-Midwives; and numerous individuals. Your Committee received comments on this measure from the Department of Taxation; Tax Foundation of Hawaii; and one individual.
Your Committee finds that there is a shortage of primary care providers in the State. Your Committee further finds that the healthcare preceptor income tax credit is intended to incentivize volunteer preceptors to offer professional instruction, training, and supervision to students and residents seeking careers as health care providers. However, only a small subset of providers meet the credit's eligibility requirements each year. Additionally, some classes of health care providers, such as licensed dieticians, physician assistants, and social workers, are statutorily ineligible for the tax credit. This measure is intended to increase eligibility for the tax credit by clarifying compensation limits for volunteer-based supervised clinical training rotations and expanding the definition of "preceptor" to include additional medical specialties.
Your Committee has amended this measure by:
(1) Changing the effective date to July 1, 3000, to encourage further discussion; and
(2) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Health that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 303, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 303, H.D. 1, and be referred to your Committee on Economic Development & Technology.
Respectfully submitted on behalf of the members of the Committee on Health,
|
|
|
____________________________ GREGG TAKAYAMA, Chair |
|
|
|
|
|
Date
|
Testimony PDF
|
|---|---|
| Apr 1, 2025 | HB303_SD1_TESTIMONY_WAM-CPN_04-02-25_.PDF |
| Mar 14, 2025 | HB303_HD1_TESTIMONY_ECD_02-07-25_.PDF |
| Mar 10, 2025 | HB303_HD2_TESTIMONY_HHS_03-10-25_.PDF |
| Feb 20, 2025 | HB303_HD2_TESTIMONY_FIN_02-21-25_.PDF |
| Jan 29, 2025 | HB303_TESTIMONY_HLT_01-29-25_.PDF |
Discussed in Hearing
3MIN
Senate Standing Committee on Health and Human Services
2MIN
House Standing Committee on Finance
3MIN
House Standing Committee on Economic Development & Technology
7MIN
House Standing Committee on Health
Bill Author
Bill Co-Author(s):
