HB 6294

HOUSE BILL NO. 6294
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.847) by adding section 282.
the people of the state of michigan enact:
Sec. 282. (1) For
tax years that begin on and after January 1, 2027 through December 31, 2031, a
taxpayer who serves as a preceptor for a qualified clinical rotation at a
health care site that is approved by the institution of higher education and is
located in this state may claim a credit against the tax imposed by this part
in an amount equal to $1,000.00 for every 250 hours completed during the tax
year as a preceptor for qualified clinical rotation, not to exceed $3,000.00 per
tax year. To claim the credit under this section, the taxpayer shall submit a
certified written statement that the taxpayer did not receive payment during
the tax year from any source for serving as a preceptor and supporting
documentation in a form and manner as prescribed by the department to verify
the taxpayer's hours of participation as a preceptor with the annual tax return
filed under this part on which a credit under this section is claimed.
(2) If the amount of the credit allowed under this section exceeds the
tax liability of the taxpayer for the tax year, that portion of the credit that
exceeds the tax liability of the taxpayer for the tax year must be refunded.
(3) As used in this section:
(a) "Health care professional" means an individual who is
licensed, certified, registered, or otherwise authorized to practice a health
profession under article 15 of the public health code, 1978 PA 368, MCL
333.16101 to 333.18838.
(b) "Health profession" means a vocation, calling, occupation,
or employment performed by a health care professional.
(c) "Institution of higher education" means an institution of
higher education described in section 4, 5, or 6 of article VIII of the state
constitution of 1963 or an independent nonprofit degree-granting institution of
postsecondary education located in this state that is approved by the state
board of education.
(d) "Preceptor" means a health care professional who provides
supervision and instruction during student clinical rotation training
experiences and is otherwise not compensated for the time or services provided.
(e) "Qualified clinical rotation" means a clinical rotation required
by an institution of higher education that is established for a student who is
enrolled in an accredited health profession program and requires the student to
complete a minimum number of hours of instruction in a clinical setting under
the guidance of a health care professional at a health care site approved by
the institution of higher education.