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S.F. No. 139 - Preceptor Credit (as proposed to be amended by the A-1 amendment)
Author: Senator Gregory D. Clausen
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 20, 2017


This bill provides a refundable $5,000 credit for individuals who qualify as a preceptor, effective for tax years 2017 to 2019.

Generally, a preceptor is a practicing medical professional who provides personal instruction, training, and supervision to a student or early-career medical professional in the same field. The bill defines “preceptor” as a physician, advanced practice registered nurse, physician assistant, or mental health professional who served as a preceptor for at least 12 weeks or 480 hours during the tax year, and received no additional compensation for that service.

The bill also requires the commissioner of revenue to issue a report, in consultation with the commissioner of health, to the chairs and ranking minority members of the House and Senate taxes, higher education, and health and human services committees, that includes the average number of preceptors claiming the credit and the average amount of credit claimed, the geographical distribution of services, the professions of the preceptor and students served by the preceptor, and the impact of the credit of preceptor availability in the state.

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