STAND. COM. REP. NO. 2988

Honolulu, Hawaii

RE: S.B. No. 3208

S.D. 2

Honorable Ronald D. Kouchi

President of the Senate

Thirty-First State Legislature

Regular Session of 2022

State of Hawaii

Sir:

Your Committees on Commerce and Consumer Protection and Ways and Means, to which was referred S.B. No. 3208, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO HEALTHCARE PRECEPTORS,"

beg leave to report as follows:

The purpose and intent 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) Include the Director of Health on the Preceptor Credit Assurance Committee.

Your Committees received testimony in support of this measure from the Department of Health, University of Hawai‘i System, Hawaii Medical Association, Hawai‘i Pacific Health, Kaiser Permanente Hawai‘i, Hawaii Primary Care Association, Hawai‘i State Center for Nursing, The Queen's Health System, Hawai‘i Association of Professional Nurses, and two individuals. Your Committees received comments on this measure from the Department of Budget and Finance, Department of Taxation, and Tax Foundation of Hawaii.

Your Committees find that there is a shortage of preceptors available to provide volunteer training to students in health care professions. To incentivize volunteer preceptors, the State offers a tax credit to eligible health care providers. While it is essential that the State maintain high standards of eligibility for the tax credit, it must also ensure that there are enough providers who are incentivized by and qualify for the tax credit. This measure amends the definitions of "preceptor" and "volunteer-based supervised clinical training rotation" to increase the accessibility of income tax credits granted to preceptors. In doing so, this measure offers incentives for a greater number of providers to volunteer as preceptors.

Your Committees have amended this measure by making technical, nonsubstantive amendments for the purposes of clarity and consistency.

As affirmed by the records of votes of the members of your Committees on Commerce and Consumer Protection and Ways and Means that are attached to this report, your Committees are in accord with the intent and purpose of S.B. No. 3208, S.D. 1, as amended herein, and recommend that it pass Third Reading in the form attached hereto as S.B. No. 3208, S.D. 2.

Respectfully submitted on behalf of the members of the Committees on Commerce and Consumer Protection and Ways and Means,

________________________________ DONOVAN M. DELA CRUZ, Chair

________________________________ ROSALYN H. BAKER, Chair