New York A 6460: Establishes a clinical preceptorship personal income tax credit for certain health care professionals who provide preceptor instruction to students

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A06460 Summary:

BILL NOA06460 

&nbsp

SAME ASSAME AS S07701

&nbsp

SPONSORGonzalez-Rojas

&nbsp

COSPNSRJones, Simon, Sayegh, Lupardo, Forrest, Shimsky, McDonough, Eachus, Carroll R, Hevesi, Lunsford,
 Raga, Brabenec, Smith, Griffin

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

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

Go to top A06460 Actions:

BILL NOA06460 

&nbsp

03/05/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA06460 Committee&nbspVotes:

Go to topA06460 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA06460 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6460

 2025-2026 Regular Sessions

 IN ASSEMBLY

 March 5, 2025
 ___________

 Introduced by M. of A. GONZALEZ-ROJAS, JONES, SIMON, SAYEGH, LUPARDO,
 FORREST, SHIMSKY, McDONOUGH, EACHUS, R. CARROLL, HEVESI, LUNSFORD,
 RAGA, BRABENEC, SMITH -- read once and referred to the Committee on
 Ways and Means

 AN ACT to amend the tax law, in relation to establishing a personal
 income tax credit for preceptor clinicians who provide preceptor
 instruction; and providing for the repeal of such provisions upon the
 expiration thereof

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (qqq) to read as follows:
 3 (qqq) Clinical preceptorship credit. (1) General. A taxpayer who is a
 4 preceptor clinician who provides preceptor instruction as part of a
 5 clinical preceptorship shall be allowed a credit of one thousand dollars
 6 for each one hundred hours of such preceptor instruction; provided that
 7 the credit allowed pursuant to this subsection shall not exceed three
 8 thousand dollars during any taxable year.
 9 (2) Definitions. As used in this subsection:
 10 (A) The term "preceptor clinician" means a (i) physician licensed
 11 pursuant to article one hundred thirty-one of the education law, (ii)
 12 physician assistant licensed pursuant to article one hundred
 13 thirty-one-B of the education law, (iii) specialist assistant registered
 14 pursuant to article one hundred thirty-one-C of the education law, (iv)
 15 certified registered nurse anesthetist certified by the education
 16 department, (v) registered professional nurse licensed pursuant to
 17 section sixty-nine hundred five of the education law, (vi) nurse practi-
 18 tioner certified pursuant to section sixty-nine hundred ten of the
 19 education law, (vii) clinical nurse specialist certified pursuant to
 20 section sixty-nine hundred eleven of the education law, or (viii)
 21 midwife licensed pursuant to article one hundred forty of the education

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07841-01-5

 A. 6460 2

 1 law, who, without the provision of any form of compensation therefor,
 2 provides a clinical preceptorship or preceptorships including, but not
 3 limited to, both community and in-patient facilities, during the taxable
 4 year.
 5 (B) The term "clinical preceptorship" means a preceptorship for a
 6 student enrolled in a New York state based educational program approved
 7 pursuant to title eight of the education law to become a physician,
 8 physician assistant, specialist assistant, certified registered nurse
 9 anesthetist, registered professional nurse, nurse practitioner, clinical
 10 nurse specialist or midwife, and which preceptorship provides preceptor
 11 instruction in family medicine, internal medicine, pediatrics, obstet-
 12 rics and gynecology, emergency medicine, psychiatry or general surgery
 13 under the supervision of a preceptor clinician.
 14 (3) Application of credit. In no event shall the amount of the credit
 15 provided by this subsection exceed the taxpayer's tax for the taxable
 16 year. If the amount of the credit and carryovers of such credit allowed
 17 under this subsection exceeds such tax, the excess as well as any part
 18 of the credit or carryovers of such credit, or both may be carried over
 19 to the following year or y