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7 LONG TITLE
8 General Description:
9 This bill creates a nonrefundable individual income tax credit for medical instructors.
10 Highlighted Provisions:
11 This bill:
12 ▸ creates a nonrefundable income tax credit for medical instructors;
13 ▸ defines terms;
14 ▸ creates an application process for a medical instructor to apply to the Division of
15 Occupational and Professional Licensing for a tax credit certificate; and
16 ▸ requires the Division of Occupational and Professional Licensing to issue tax credit
17 certificates.
18 Money Appropriated in this Bill:
19 None
20 Other Special Clauses:
21 This bill provides a special effective date.
22 Utah Code Sections Affected:
23 AMENDS:
24 58-1-106, as last amended by Laws of Utah 2018, Chapter 318
25 ENACTS:
26 58-1-112, Utah Code Annotated 1953
27 59-10-1041, Utah Code Annotated 1953
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29 Be it enacted by the Legislature of the state of Utah:
30 Section 1. Section 58-1-106 is amended to read:
31 58-1-106. Division -- Duties, functions, and responsibilities.
32 (1) The duties, functions, and responsibilities of the division include the following:
33 (a) prescribing, adopting, and enforcing rules to administer this title;
34 (b) investigating the activities of any person whose occupation or profession is
35 regulated or governed by the laws and rules administered and enforced by the division;
36 (c) subpoenaing witnesses, taking evidence, and requiring by subpoena duces tecum
37 the production of any books, papers, documents, records, contracts, recordings, tapes,
38 correspondence, or information relevant to an investigation upon a finding of sufficient need by
39 the director or by the director's designee;
40 (d) taking administrative and judicial action against persons in violation of the laws
41 and rules administered and enforced by the division, including the issuance of cease and desist
42 orders;
43 (e) seeking injunctions and temporary restraining orders to restrain unauthorized
44 activity;
45 (f) complying with Title 52, Chapter 4, Open and Public Meetings Act ;
46 (g) issuing, refusing to issue, revoking, suspending, renewing, refusing to renew, or
47 otherwise acting upon any license;
48 (h) preparing and submitting to the governor and the Legislature an annual report of the
49 division's operations, activities, and goals;
50 (i) preparing and submitting to the executive director a budget of the expenses for the
51 division;
52 (j) establishing the time and place for the administration of examinations; [
53 (k) preparing lists of licensees and making these lists available to the public at cost
54 upon request unless otherwise prohibited by state or federal law[
55 (l) issuing a tax credit certificate as required by Section 58-1-111 or 58-1-112.
56 (2) The division may not include home telephone numbers or home addresses of
57 licensees on the lists prepared under Subsection (1)(k), except as otherwise provided by rules
58 of the division made in accordance with Title 63G, Chapter 3, Utah Administrative
59 Rulemaking Act.
60 (3) (a) The division may provide the home address or home telephone number of a
61 licensee on a list prepared under Subsection (1) upon the request of an individual who provides
62 proper identification and the reason for the request, in writing, to the division.
63 (b) A request under Subsection (3)(a) is limited to providing information on only one
64 licensee per request.
65 (c) The division shall provide, by rule, what constitutes proper identification under
66 Subsection (3)(a).
67 (4) (a) Notwithstanding any contrary provisions in Title 63G, Chapter 2, Government
68 Records Access and Management Act, the division may share licensee information with:
69 (i) the division's contracted agents when sharing the information in compliance with
70 state or federal law; and
71 (ii) a person who is evaluating the progress or monitoring the compliance of an
72 individual who has been disciplined by the division under this title.
73 (b) The division may make rules to implement the provisions of this Subsection (4).
74 (5) All rules made by the division under this title shall be made in accordance with
75 Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
76 Section 2. Section 58-1-112 is enacted to read:
77 58-1-112. Tax credit certificate for medical instructor tax credit.
78 (1) As used in this section:
79 (a) "Health care student" means a student who is enrolled at an institution of higher
80 education within the state in a program that meets the educational requirements for licensure
81 as:
82 (i) a physician and surgeon, as described in Subsection 58-67-302(1)(e);
83 (ii) an osteopathic physician and surgeon, as described in Subsection 58-68-302(1)(e);
84 (iii) an advanced practice registered nurse, as described in Subsection
85 58-31b-302(4)(e);
86 (iv) a physician assistant, as described in Subsection 58-70a-302(4)(a);
87 (v) a dentist, as described in Subsection 58-69-302(1)(d); or
88 (vi) a pharmacist, as described in Subsection 58-17b-303(1)(f).
89 (b) "Medical instructor" means an individual who:
90 (i) is licensed:
91 (A) as a physician under Chapter 67, Utah Medical Practice Act; Chapter 67b,
92 Interstate Medical Licensure Compact; or Chapter 68, Utah Osteopathic Medical Practice Act;
93 (B) as an advanced practice registered nurse under Chapter 31b, Nurse Practice Act;
94 (C) as a physician assistant under Chapter 70a, Utah Physician Assistant Act;
95 (D) as a dentist under Chapter 69, Dentist and Dental Hygienist Practice Act; or
96 (E) as a pharmacist under Chapter 17b, Pharmacy Practice Act;
97 (ii) is actively practicing in this state in the area for which the individual is licensed;
98 (iii) provides personal instruction, training, or supervision in the practice area for
99 which the individual is licensed to a health care student who is enrolled in a program described
100 in:
101 (A) Subsection (1)(a)(i) or (ii) if the individual is licensed as a physician or osteopathic
102 physician;
103 (B) Subsection (1)(a)(iii) if the individual is licensed as an advanced practice registered
104 nurse;
105 (C) Subsection (1)(a)(iv) if the individual is licensed as a physician assistant;
106 (D) Subsection (1)(a)(v) if the individual is licensed as a dentist; or
107 (E) Subsection (1)(a)(vi) if the individual is licensed as a pharmacist; and
108 (iv) does not receive financial compensation from any source for providing personal
109 instruction, training, or supervision to a health care student.
110 (c) "Qualifying application" means an application for a tax credit certificate that meets
111 the requirements of Subsection (3).
112 (d) "Tax credit" means a tax credit described in Section 59-10-1041.
113 (2) An individual who seeks to claim a tax credit shall apply annually to the division
114 for a tax credit certificate.
115 (3) The individual shall include in the application for a tax credit certificate the
116 following information for the calendar year for which the individual seeks to claim a tax credit:
117 (a) an attestation that the individual was a medical instructor;
118 (b) the number of health care students to whom the individual provided personal
119 instruction, training, or supervision; and
120 (c) any supporting information that the division requires by rule made in accordance
121 with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
122 (4) (a) Subject to Subsection (5), the division shall issue a tax credit certificate:
123 (i) to an individual whom the division determines was a medical instructor during the
124 calendar year for which the individual seeks to claim a tax credit; and
125 (ii) in an amount equal to the lesser of:
126 (A) $100 per health care student described in Subsection (3)(b); and
127 (B) $2,000.
128 (b) An individual who receives a tax credit certificate in accordance with this section
129 shall retain the certificate for the same time period a person is required to keep books and
130 records under Section 59-1-1406.
131 (5) (a) The maximum aggregate amount of tax credit certificates that the division may
132 issue for a calendar year is $500,000.
133 (b) If the division receives qualifying applications for tax credit certificates in amounts
134 that exceed the aggregate amount of tax credit certificates that the division may issue for the
135 calendar year, the division shall issue tax credit certificates:
136 (i) in the order that the division receives the qualifying applications until the total
137 aggregate amount is met; and
138 (ii) for the final individual to receive a tax credit certificate, in an amount equal to the
139 difference between the maximum aggregate amount described in this Subsection (5) and the
140 aggregate dollar amount of the tax credit certificates that the division has already issued for the
141 calendar year.
142 (6) The division shall submit to the State Tax Commission an electronic list that
143 includes:
144 (a) the name and identifying information of each individual to whom the division
145 issues a tax credit certificate; and
146 (b) for each individual, the amount of the tax credit stated on the tax credit certificate.
147 Section 3. Section 59-10-1041 is enacted to read:
148 59-10-1041. Nonrefundable tax credit for medical instructor.
149 (1) As used in this section, "medical instructor" means the same as that term is defined
150 in Section 58-1-112.
151 (2) (a) A claimant who is a medical instructor and who receives a tax credit certificate
152 from the Division of Occupational and Professional Licensing as provided in Section 58-1-112
153 may claim a nonrefundable tax credit in an amount equal to the amount stated on the tax credit
154 certificate described in Section 58-1-112.
155 (b) A claimant may carry forward the amount of a tax credit that exceeds the claimant's
156 tax liability to the next taxable year.
157 (c) A claimant may not carry back the amount of a tax credit that exceeds the
158 claimant's tax liability.
159 Section 4. Effective date.
160 This bill takes effect for a taxable year beginning on or after January 1, 2021.