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Bill Detail: HB22-1005

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Title Health-care Preceptors Tax Credit
Status Governor Signed (06/01/2022)
Bill Subjects
  • Fiscal Policy & Taxes
  • Health Care & Health Insurance
House Sponsors J. McCluskie (D)
P. Will (R)
Senate Sponsors B. Rankin (R)
House Committee Health and Insurance
Senate Committee Finance
Date Introduced 01/12/2022
Summary

Under current law, for tax years commencing on or after January
1, 2017, but prior to January 1, 2023, the credit for health-care preceptors
working in rural and frontier areas offers an income tax credit in the
amount of $1,000 to health-care professionals who provide a
preceptorship, an uncompensated mentoring experience for eligible health
professional students that includes a specified minimum amount of

personalized instruction, training, and supervision, during the applicable
income tax year.
The bill modifies the tax credit by:
  • Extending the period for which the tax credit may be
claimed to tax years commencing prior to January 1, 2033;
  • Allowing up to 300, rather than 200, preceptors to claim
the credit in any tax year;
  • Expanding who may offer a preceptorship to include a
medical doctor, doctor of osteopathic medicine, advanced
practice nurse, physician assistant, doctor of dental surgery
or doctor of dental medicine, registered nurse, registered
dental hygienist, licensed clinical or counseling
psychologist, licensed clinical social worker, licensed
professional counselor, licensed marriage and family
therapist, psychiatric nurse specialist, licensed addiction
counselor, or certified addiction counselor working in an
outpatient clinical setting who has been licensed in his or
her primary health-care field in the state by the applicable
licensing authority;
  • Expanding who may participate in a preceptorship to
include individuals matriculating at any accredited
Colorado institution of higher education seeking a degree
or certification in a primary health-care field;
  • Allowing nonconsecutive days to be counted when
determining the eligibility of a preceptorship for the credit;
  • Modifying the definitions of rural areas, preceptorship,
and primary health-care for purposes of the tax credit;
  • Modifying the certification requirements for taxpayers who
claim the tax credit; and
  • Providing a tax preference performance statement for the
tax credit.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (01/31/2022) (most recent)  
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