This article is a response to Randy D. Danielsen's editorial "The Death of Altruism, or, Can I Get a Preceptor, Please?" from the April 2016 issue of Clinician Reviews.
In follow-up to Dr. Danielsen’s mention of a tax incentive program in Georgia, here is more detail from the United Advanced Practice Registered Nurses of Georgia website:
“Gov. Nathan Deal signed into law April 15, 2014, legislation that creates tax deductions of up to $10,000 per year for physicians who provide training to medical, physician assistant, and nurse practitioner students.”
Georgia physicians (MDs and DOs) who clinically train health profession students (enrolled in in-state public or private medical/osteopathic, PA or NP programs) for a minimum of three rotations can claim a tax deduction of $1,000 per 160 hours of training.
The physicians, who cannot be compensated through any other source, can provide training for a maximum of 10 rotations. Rotations must be in family medicine, internal medicine, pediatrics, Ob-Gyn, emergency medicine, psychiatry, or general surgery. Hours can be accrued from multiple programs and students, but the physician must complete three or more of these rotations per year in order to qualify (480 hours.)
As you referenced in your article, this Preceptor Tax Incentive Program would be a means to encourage preceptorship. Unfortunately, it did not pass for NPs or PAs to be awarded tax credit, but I think it could gain some momentum and can be tried again! One state at a time.
Amy Spearman, CRNP
Huntsville, AL
FOR MORE LETTERS TO THE EDITOR:
Do Veteran PAs Care Less, Or Are New PA Students Careless?
Has the Bar Been Lowered for RN/NP Programs?
Insurance and Billing Qualms Double the Work
Precepting: I Love It, But ...