Establishes a clinical preceptorship personal income tax credit for certain health care professionals.

New York A06460 creates a personal income tax credit for health care professionals who provide preceptor instruction to students studying to be a health care professional. Eligible professionals include physicians, physician assistants, specialist assistants, certified registered nurse anesthetists, registered professional nurses, nurse practitioners, clinical nurse specialists, and midwives. The credit is $1,000 for each 100 hours of instruction, up to a maximum of $3,000 per year. The total credit available each year is capped at $3 million.

Establishes a clinical preceptorship personal income tax credit for certain health care professionals.

New York A06460 creates a personal income tax credit for health care professionals who provide preceptor instruction to students studying to be a health care professional. Eligible professionals include physicians, physician assistants, specialist assistants, certified registered nurse anesthetists, registered professional nurses, nurse practitioners, clinical nurse specialists, and midwives. The credit is $1,000 for each 100 hours of instruction, up to a maximum of $3,000 per year. The total credit available each year is capped at $3 million.