STAND. COM. REP. NO. 1016

Honolulu, Hawaii

RE: S.B. No. 1215

S.D. 2

Honorable Ronald D. Kouchi

President of the Senate

Thirty-Second State Legislature

Regular Session of 2023

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 1215, S.D. 1, 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 help address the State's shortage of healthcare workers.

Specifically, this measure amends the preceptor tax credit law by:

(1) Amending the definitions of "preceptor" and "volunteer‑based supervised clinical training rotation" to increase accessibility to the tax credit;

(2) Adding physician assistants, social workers, and licensed dieticians to the list of preceptors;

(3) Amending the definition of "eligible student" to include physician assistant students, dietitian students, and social work students; and

(4) Adding the Director of Health to the preceptor credit assurance committee.

Your Committee received written comments in support of this measure from the Department of Health, University of Hawaii, Hawaii Pacific Health, Hawaii Primary Care Association, Hawaii Association of Professional Nurses, Hawaii Pacific University Physician Assistant Program, Kaiser Permanente, Hawaii Academy of Physician Assistants, The Queen's Health System, Hawai`i Center for Nursing, and one individual.

Your Committee received written comments on this measure from the Department of Taxation and Tax Foundation of Hawaii.

Your Committee finds that the preceptor tax credit program promotes mentorship by experienced clinicians, which is a key aspect of medical training. Your Committee further finds that this measure amends certain provisions of the program to make the tax credit easier to access, thereby encouraging more healthcare professionals to serve as preceptors.

Your Committee has amended this measure by making technical nonsubstantive amendments for purposes of clarity, consistency, and style.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1215, S.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as S.B. No. 1215, S.D. 2.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

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DONOVAN M. DELA CRUZ, Chair