SB249 By Senators Dial, Melson, Stutts and McClendon RFD Finance and Taxation Education Rd 1 17-MAR-15

SYNOPSIS: Under existing law, there is no income tax credit for a physician, assistant to physician, or advanced practice nurse who works at a community based medical clinic that is not owned or operated by a medical school who provides clinical rotations without compensation to students enrolled in state medical programs.

This bill would provide an income tax credit of $1,000 to a physician who works at a community based medical clinic and who provides without compensation at least three clinical rotations annually to students who are in a state medical or osteopathic medical program, a physician assistant program, or an advanced practice nurse program.

This bill would provide an income tax credit of $750 to a physician assistant who works at a community based medical clinic and who provides without compensation at least three clinical rotations annually to students who are in a state physician assistant program.

This bill would also provide an income tax credit of $750 to an advanced practice nurse who works at a community based medical clinic and who provides without compensation at least three clinical rotations annually to students who are in a state nurse practitioner program.

A BILL TO BE ENTITLED AN ACT

Relating to income tax credits; to provide an income tax credit of $1,000 to a physician who works at a community based medical clinic and who provides without compensation at least three clinical rotations annually to students who are in a state medical or osteopathic medical program, a physician assistant program, or an advanced practice nurse program; to provide an income tax credit of $750 to a physician assistant who works at a community based medical clinic and who provides without compensation at least three clinical rotations annually to students who are in a state physician assistant program; and to provide an income tax credit of $750 to an advanced practice nurse who works at a community based medical clinic and who provides without compensation at least three clinical rotations annually to students who are in a state advanced practice nurse program.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. (a) As used in this section, the following words shall have the following meanings:

(1) CLINICAL ROTATION. A clinical rotation for a student in a medical or osteopathic program, a physician assistant program, or an advanced practice nurse program that is approved by and provided through a qualified school.

(2) COMMUNITY BASED ADVANCED PRACTICE NURSE. An advanced practice nurse licensed under Title 34, Chapter 21, Code of Alabama 1975, who provides medical services in a clinic not owned or operated by a qualified school and who, through an agreement with a qualified school, provides training to students in an advanced practice nurse program through clinical rotations.

(3) COMMUNITY BASED PHYSICIAN. A physician licensed under Title 34, Chapter 24, Code of Alabama 1975, who provides medical services in a clinic not owned or operated by a qualified school and who, through an agreement with a qualified school, provides training to students in a medical or osteopathic medical program, physician assistant program, or advanced practice nurse program through clinical rotations.

(4) COMMUNITY BASED PHYSICIAN ASSISTANT. An assistant to physician licensed under Title 34, Chapter 24, Code of Alabama 1975, who provides medical services in a clinic not owned or operated by a qualified school and who, through an agreement with a qualified school, provides training to students in a physician assistant program through clinical rotations.

(5) QUALIFIED SCHOOL. An institution of higher learning in the State of Alabama that has an accredited educational program for medicine or osteopathic medicine, physician assistants, or advanced practice nurses.

(b) Beginning with the 2016 tax year, a community based physician, community based physician assistant, or community based advanced practice nurse who provides a minimum of three clinical rotations to students within a year and who is not compensated for providing the clinical rotations shall be allowed a credit against the tax imposed by Section 40-18-2, Code of Alabama 1975, in the following amounts:

(1) A community based physician shall be allowed a credit of $1,000.

(2) A community based physician's assistant shall be allowed a credit of $750.

(3) A community based advanced practice nurse shall be allowed a credit of $750.

(c) In order to qualify for an income tax credit under this section, a clinical rotation shall include a minimum of 80 hours of community based instruction in family medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, or general surgery.

(d) The qualified physician assistant, advanced practice nurse, or medical school or program responsible for the accrediting of the clinical rotations shall administer this program and certify those qualifying for tax credits under this section.

Section 2. This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.

Income Tax

Physicians

Physician Assistants

Advance Practice Nurse

Nurses and Nursing

Health Care

Medicine