PRINTER'S NO. 2829

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

2169

Session of

2024

INTRODUCED BY KHAN, KOSIEROWSKI, TAKAC, MAYES, PASHINSKI,

FLEMING, GIRAL, WAXMAN, JOZWIAK, HOWARD, PROBST, KAZEEM,

HOHENSTEIN, SCHLOSSBERG, CEPEDA-FREYTIZ, VENKAT, PARKER,

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in personal income tax, providing for preceptor

Section 304.3. Preceptor Tax Deduction.--(a) A taxpayer

subject to the tax imposed by this article who is a health care

provider engaged as a preceptor shall be entitled to a deduction

of one thousand dollars ($1,000) from the taxable income of the

taxpayer for a volunteer-based supervised clinical training

rotation supervised by the taxpayer, regardless of the number of

volunteer-based supervised clinical training rotations

supervised by the taxpayer.

(b) The Preceptor Certification Committee is established

within the department. The following apply:

including:

(i) Developing a process to ensure that requests for

certification are reviewed and verifications are processed no

later than thirty days following the close of each calendar

year.

(ii) Developing the documentation process for the committee

to certify a preceptor for the tax deduction. The documentation

to be collected shall include all of the following:

(A) The preceptor's name, address, place of practice and

license number.

(i) Maintain records of the names, addresses and license

numbers of the taxpayers claiming a deduction under this

section.

(ii) Certify the number of volunteer-based supervised

clinical training rotations that each taxpayer conducted by

verifying all of the following:

(A) That the taxpayer meets the requirements to serve as a

preceptor.

(D) That the taxpayer was uncompensated for each rotation.

(iii) Upon each determination approving a deduction under

this section, issue a certificate to the taxpayer certifying the

deduction for the taxable year.

(4) Application for a deduction under this section may not

be submitted for certification prior to the supervised clinical

training rotation being performed.

(5) Members of the committee shall be immune from civil

liability for any official act, decision or omission performed

for the purpose for which the committee was established, except

than the amount of tax due, no refund or carryover credit shall

be allowed.

(e) As used in this section, the following words and phrases

shall have the meanings given to them in this subsection unless

the context clearly indicates otherwise:

"Academic program." An academic degree granting program or

graduate medical education program.

"Committee." The Preceptor Certification Committee

physician, advanced practice registered nurse, nurse

anesthetist, physician assistant or registered nurse who holds a

Pennsylvania license and maintains a professional primary care

practice in this Commonwealth.

"Preceptor." A health care provider who is engaged in a

volunteer-based supervised clinical training rotation.

"Primary care." The principal point of continuing care for

patients provided by a health care provider, including health

promotion, disease prevention, health maintenance, counseling,

patient education, diagnosis and treatment of acute and chronic

personalized instruction, training and supervision to an

eligible student to enable the eligible student to obtain an

eligible professional degree or training certificate.

Section 2. This act shall take effect in 60 days.