STAND. COM. REP. NO. 363

Honolulu, Hawaii

, 2021

RE: H.B. No. 306

H.D. 1

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii

Sir:

Your Committee on Consumer Protection & Commerce, to which was referred H.B. No. 306, H.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO HEALTH,"

begs leave to report as follows:

The purpose of this measure is to:

(1) Amend 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; and

(2) Revise the membership of the Preceptor Credit Assurance Committee to include the Director of Health.

Your Committee received testimony in support of this measure from the Department of Health, Department of Taxation, University of Hawai‘i System, Hawai‘i State Center for Nursing, Hawaii Primary Care Association, Queen's Health Systems, Hawai‘i Association of Professional Nurses, Hawaii State Rural Health Association, and five individuals.

Your Committee finds that although the intent of the existing Healthcare Preceptor Tax Credit is to incentivize volunteer preceptors to offer professional instruction, training, and supervision to students and residents seeking careers as healthcare providers, only a small subset of potential preceptors are able to meet the current eligibility requirements. Your Committee believes that clarifying the eligibility requirements for the healthcare preceptor tax credit will expand the field of preceptors, thereby increasing the opportunities for students pursuing careers as healthcare providers to obtain in-state supervised clinical training. Your Committee further notes the testimony received in your Committee that requested clarifications that this measure's provisions will apply to all of calendar year 2021.

As affirmed by the record of votes of the members of your Committee on Consumer Protection & Commerce that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 306, H.D. 1, and recommends that it be referred to your Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Consumer Protection & Commerce,

____________________________

AARON LING JOHANSON, Chair