SB 1070 Hawaii Senate · 2025 Regular Session

RELATING TO HEALTHCARE PRECEPTORS.

Summary

Expands the definitions of "preceptor" and "volunteer-based supervised clinical training rotation" 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. Adds the Director of Health and residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2025. (SD1)

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 17, 2025 Last action Feb 10, 2025

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What changed between versions

SB1070 → SB1070_SD1 · 6 edits

MODERATE

This bill expands Hawaii's healthcare preceptor tax credit program to include more professions and students beyond primary care. It removes the 'primary care' requirement, adds physician assistants, social workers, and dieticians as eligible preceptors, and includes residency programs in the credit eligibility. The changes aim to address workforce shortages in multiple healthcare specialties by broadening who can qualify for the tax credit.

Scope change

The bill expands the program from primarily primary care-focused to include all healthcare professions and residency programs, significantly broadening eligibility for both preceptors and students.

ELIGIBILITY

Removed the 'primary care' requirement for preceptors, allowing specialists in other fields to qualify for the tax credit.

Added physician assistants, social workers, and licensed dieticians to the list of eligible preceptors and students.

Expanded eligibility to include accredited residency programs that require preceptor support, not just traditional academic programs.

DEFINITION

Updated definitions of 'preceptor' and 'volunteer-based supervised clinical training rotation' to reflect the broader scope of eligible professions.

ENFORCEMENT

Revised the Preceptor Credit Assurance Committee membership to include the Director of Health and representatives from residency programs with eligible students.

TIMELINE

Set effective date of July 1, 2025, with the tax credit applying to taxable years beginning after December 31, 2025.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 10, 2025

Committee

Reported from HHS (Stand. Com. Rep. No. 149) with recommendation of passage on Second Reading, as amended (SD 1) and referral to CPN/WAM.

upper

Jan 31, 2025

Upper · Passed

The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 4 Aye(s): Senator(s) San Buenaventura, Aquino, Hashimoto, Keohokalole; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.

upper

Jan 28, 2025

Upper · Passed

The committee(s) on HHS has scheduled a public hearing on 01-31-25 1:34PM; Conference Room 225 & Videoconference.

upper

Jan 27, 2025

Committee

Re-Referred to HHS, CPN/WAM.

upper

Jan 23, 2025

Committee

Referred to HHS, CPN.

upper

Jan 17, 2025

Introduced

Introduced.

upper

5 primary · 0 co-sponsors