HB321 Summary

• Provides a $1,000 annual income tax credit to physicians working at community-based medical clinics who provide at least three unpaid clinical rotations annually to students in state medical, osteopathic medical, physician assistant, or advanced practice nurse programs.

• Provides a $750 annual income tax credit to physician assistants working at community-based medical clinics who provide at least three unpaid clinical rotations annually to students in state physician assistant programs.

• Provides a $750 annual income tax credit to advanced practice nurses working at community-based medical clinics who provide at least three unpaid clinical rotations annually to students in state nurse practitioner programs.

• Requires each clinical rotation to include a minimum of 80 hours of instruction in family medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, or general surgery.

• Credit becomes effective beginning with the 2016 tax year; qualified schools or medical programs administer the program and certify eligibility.