CALL FOR ACTION: 2025 Legislative session & Preceptor Tax Credit
Posted 25 days ago by Kristen Espinoza
Aloha HAPA Membership,
It is with great joy that I share with you that HAPA has been working on having HB303 and SB1070 introduced this legislative session.
The bill will include PAs and PA students in the Hawaiʻi Preceptor Tax Credit program and also expand the definition of preceptor to include specialty providers in areas needed for clinical education requirements.
Please see a summary of the bill below. If you are interested in submitting individual testimony and unfamiliar with the legislative process, please reach out to HAPA Legislative Liaison Leocadia Conlon (lconlon@hpu.edu) as soon as possible as hearings are beginning this week.
Bill for Revisions to the Preceptor Tax Credit
Legislative Session 2025
Bills that have been introduced:
- HB303 RELATING TO HEALTHCARE PRECEPTORS
- SB1070 RELATING TO HEALTHCARE PRECEPTORS
Bill summary: Expands the definitions of preceptor and volunteer based supervised training rotations to improve accessibility for providers to receive income tax credits for acting as preceptors, including removing “primary care” from the criteria to qualify as a preceptor. Adds dieticians, physician assistants, and social workers to the list of preceptors and eligible students. Expands eligibility for the tax credit to include accredited residency programs that require preceptor support.
What the bill will do: HB303 and SB1070 will include physician assistants and physician assistant students in the Preceptor Tax Credit (PTC) program. This will create equitable opportunities for clinical education among physician assistant (PA) and advanced practice registered nurse (APRN) students of Hawaiʻi based academic institutions, and equity among PA and APRN preceptors who voluntarily supervise clinical training rotations; whereas currently only physicians and APRNs who precept medical or APRN students are eligible for the PTC. Additionally, the bill supports the clinical training requirements of PA, medical, and APNP students who must receive clinical training in a variety of clinical specialties as set by their respective national accreditation standards. Finally, this bill recognizes the importance of an interdisciplinary healthcare workforce by also including Social Workers and Dieticians and Social Work and Dietician students in the PTC.
The proposed revisions to the PTC will not result in an increase in the Preceptor Tax Credit. The current cap on the tax credit is 1.5 million dollars/tax year. The program as it stands, awarded $676,000 in tax credits in 2024, with a cumulative $2,657,000 tax credits issued to Hawaiʻi's currently eligible preceptors since the program started in 2019. By expanding eligibility to include additional healthcare providers, these excess funds can be allocated more effectively to support a broader range of preceptors and students. Expanding this program ensures that these resources are used to maximize their impact on healthcare education, equality, and access.