Missouri Code of State Regulations › Title 19 - DEPARTMENT OF HEALTH AND SENIOR SERVICES › Division 20 - Division of Community and Public Health › Chapter 70 - Community-Based Faculty Preceptor Tax Credit › Section 19 CSR 20-70.010 - Community-Based Faculty Preceptor Tax Credit

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule provides an income tax credit for
				  qualified community-based faculty preceptors for physicians and physician
				  assistants. This rule explains the Department of Health and Senior Services'
				  Preceptor Tax Credit eligibility and how the qualifying individual may claim
				  the credit.
(1) Definitions.
				The following definitions shall be used in the interpretation and enforcement
				of this rule:
(A) Community-based faculty
				preceptor or preceptor means a physician or physician assistant who is licensed
				in Missouri and provides preceptorships to Missouri medical students or
				physician assistant students without direct compensation for the work of
				precepting;
(B) Department means
				the Missouri Department of Health and Senior Services;
(C) Director means the Director of the
				Missouri Department of Health and Senior Services;
(D) Division means the Division of
				Professional Registration of the Department of Commerce and
				Insurance;
(E) Health Professional
				Shortage Area (HPSA) means a geographic area, population group, or facility
				designated by the United States Department of Health and Human Services' Health
				Resources and Services Administration (HRSA) with a shortage of primary care,
				dental health, or mental health providers and services;
(F) Medical student means an individual
				enrolled in a Missouri medical college approved and accredited as reputable by
				the American Medical Association or the Liaison Committee on Medical Education
				or enrolled in a Missouri osteopathic college approved and accredited as
				reputable by the Commission on Osteopathic College Accreditation;
(G) Medical student core preceptorship or
				physician assistant student core preceptorship means a Missouri preceptorship
				for a medical student or physician assistant student that provides a minimum of
				one hundred twenty (120) hours of community-based instruction in family
				medicine, internal medicine, pediatrics, psychiatry, or obstetrics and
				gynecology under the guidance of a community-based faculty preceptor. A
				community-based faculty preceptor may add together the amounts of preceptorship
				instruction time separately provided to multiple students in determining
				whether he or she has reached the minimum hours required under this
				subdivision, but the total preceptorship instruction time provided shall equal
				at least one hundred twenty (120) hours in order for such preceptor to be
				eligible for the tax credit authorized under this rule;
(H) Physician assistant student means an
				individual participating in a Missouri physician assistant program accredited
				by the Accreditation Review Commission on Education for the Physician Assistant
				or its successor organization;
(I)
				Preceptorship rotation means one hundred twenty (120) hours of community-based
				instruction. One hundred twenty (120) hours of community-based instruction can
				be comprised of one (1) or multiple students to equal the number of
				preceptorship hours. The total one hundred twenty (120) hours of
				community-based instruction equates to one (1) preceptorship rotation, two
				hundred forty (240) hours equates to two (2) preceptorship rotations, and three
				hundred sixty (360) hours equates to three (3) preceptorship
				rotations;
(J) Primary Care HPSA
				means the shortage designation in primary care physicians, as set forth by
				HRSA, including all the primary care specialties in which a primary care
				physician could be licensed, to determine the primary care HPSA
				score;
(K) Primary Care HPSA; score
				ranges from one (1) to twenty-five (25) and demonstrates the shortage level of
				providers providing primary care services in the HPSA; the higher the score,
				the greater the need; and
(L)
				Taxpayer means any individual, firm, partner in a firm, corporation, or
				shareholder in an S corporation doing business in this state and subject to the
				state income tax imposed under Chapter 143, RSMo, excluding withholding tax
				imposed under sections
				143.191 to
				143.265, RSMo.