Georgia Preceptor Tax Incentive Program (GA-PTIP): PROVIDING VALUE TO OUR VOLUNTEER COMMUNITY-BASED FACULTY

Transcription

1 Georgia Preceptor Tax Incentive Program (GA-PTIP): PROVIDING VALUE TO OUR VOLUNTEER COMMUNITY-BASED FACULTY

2 PRESENTED BY Denise Kornegay, MSW Associate Dean for AHEC School of Medicine, MCG/GRU Executive Program Director Georgia Statewide AHEC Network Associate Professor Department of Family Medicine, MCG/GRU

3 History of the Preceptor Tax Deduction Legislation 2012 Primary Care Summit recommendation First of its kind, nationally Began as HB 922 sponsored by Rep. Ben Harbin; passed as SB 391 on Sen. Don Balfour s Tri-Care Bill Department of Revenue language negotiated for Tax Manuals for 2014 First Tax Letters issued January 2014

4 Definitions: Preceptor A licensed Georgia Physician (either MD or DO) providing uncompensated community based training for medical, nurse practitioner, or physician assistant students matriculating at a Georgia program (public or private) for selected rotations

5 Definitions: Community Based Faculty Community based faculty physician means a non-compensated physician who provides a minimum of three and a maximum of ten clerkships within a calendar year. Medical core clerkship, physician assistant core clerkship, or nurse practitioner core clerkship means a clerkship for a student who is enrolled in a Georgia medical school, a Georgia physician assistant school, or a Georgia nurse practitioner school and who completes a minimum of 160 hours of community based instruction in family medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, or general surgery under the guidance of a community based faculty physician.

6 Eligibility Licensed physician in GA Cannot receive direct compensation for teaching medical, osteopathic, NP, or PA students Deduction only available for rotations supporting Georgia medical, osteopathic, NP, or PA programs Must complete a minimum of three rotations to be eligible; deductions are provided retroactively once eligibility is established A maximum of 10 rotations may be claimed for deductions each calendar year

7 Eligibility-Continued The only rotations available to receive the deductions are: Family Medicine General Internal Medicine (inpatient and ambulatory) General Pediatrics OB/GYN Psychiatry Emergency Medicine General Surgery

8 Definitions: Rotations A rotation is defined as 160 hours of community based clinical training It can be accrued from multiple programs Hours do not have to occur within one student rotation

9 Eligible Programs: Physician Emory University School of Medicine Medical College of Georgia (Georgia Regents University) Mercer University School of Medicine Morehouse School of Medicine Philadelphia College of Osteopathic Medicine, Georgia Campus

10 Eligible Programs: Physician Assistant Emory University PA Program Georgia Regents University PA Program Mercer University PA Program South University PA Program PCOM-GA Campus PA Program

11 Eligible Programs: Nurse Practitioner Albany State University Armstrong Atlantic University Brenau University Emory University Georgia College and State University Georgia Regents University Georgia Southern University Georgia State University Kennesaw State University Mercer University University of North Georgia Valdosta State University

12 Example: Dr. Arms Program Hours Hours toward deduction Emory PA student 4 weeks (160 hours) 160 hours Mercer medical student 6 week rotation 240 hours North Georgia NP student 8 hours/week for 12 weeks 96 hours MCG student 6 weeks 240 hours PCOM osteopathic student 12 weeks 480 hours South PA student 6 weeks 240 hours GRU-CON NP student 20 hours/week for 5 weeks 100 hours TOTAL 1,556 HOURS

13 Dr. Arms total deductions 1,556 hours / 160 hours = 9.8 rotations Minimum # of rotations is 3 Maximum # of eligible rotations is 10 So Dr. Arms is eligible for 10 rotations each worth $1,000 in deductions for a total earned deduction of $10,000

14 Definitions: Certification The Statewide Area Health Education Centers Program Office at Georgia Regents University shall administer the program and certify rotations for the department.

15 Clarification: Certifications Only the Statewide AHEC Program Office can certify eligible rotations Individual academic programs will report completed qualifying rotations to the Statewide AHEC Program Office The Statewide AHEC Program Office will issue the tax letters each year

16 GA-PTIP: MECHANICS

17 GA-PTIP Website: Live since September 2014 Features two online reporting portals: Physician Registration Program Reporting Provides menu of FAQs, Eligibility Guidelines, Training Opportunities, Program Guidelines, News and Updates

18 Provider Portal One time online registration through the new secured website portal Will not need to renew annually but can edit if key information changes

19 Program Portal Programs will submit reports of eligible completed rotations through secure online portal Programs can submit reports at whatever time intervals desired, BUT all rotations completed after July 1, 2014 through December 31, 2014 MUST be submitted by December 31, 2014.

20 Statewide AHEC Program Office Maintains website and portals Summarizes all Data Issues Tax Deduction Certification letters by January 31 of each year for the last full calendar year Provide a report to the Legislature each year

21 PTIP WEBSITE

22 FREQUENTLY ASKED QUESTIONS

23 Can the Educational Program Register the Preceptor? Ideally, they should not. Programs can direct preceptors to the website to provide their information directly.

24 Do specialty rotations count toward deductions (e.g. NICU/ Nursery, Orthopedics, etc)? Only if these experiences are part of a core rotation (e.g. Pediatrics, General Surgery)

25 Would the individual receive full credit for precepting a student if the student rotates with more than one provider in that clinic? The deduction can be rotated among partners, apportioned among them, or claimed by one. Whatever is decided, the academic program must report it as such.

26 If a student only needs 80 hours, will that count as a rotation? No. However, those 80 hours would be recorded and if you precepted another student for 80 hours they would be added together to give you one rotation.

27 Special Thanks To the Medical College of Georgia Regents University for underwriting the administrative costs to provide this incentive for our valued community based physicians who are supporting our primary care education pipeline.

28 First year data (6 months of 2014) 563 preceptors have registered 326 qualified to receive deductions and have received letters 983 preceptors were eligible to receive deductions but at least 490 preceptors did not register with the program. 18 of 23 eligible academic programs who provided rotation and training hour reports. Five nurse practitioner programs did not submit any data.

29 A total of $883,000 in deductions have been certified by the Statewide AHEC for 2014 state income tax filings as of this date Based on the preliminary data, 68% of the deductions were earned and awarded for MD/DO student support. Nurse practitioner students accounted for 11% PA students accounted for 21%. Overall, GRU preceptors accounted for 35% of all deductions awarded.

30 Types of Rotations Reported ALL SCHOOLS MD PA NP TOTAL % EMER MED % FAMILY MED % GENERAL SURGERY % INTERNAL MED % OB/GYN % PEDS % PSYCHIATRY % NON - SPECIFIED % TOTAL %

31 TABLE C: FY14 PTIP Training Hours Reported by School/Program UNIVERSITY MED/DO NP PA TOTAL Hours Albany State University 0 Armstrong Atlantic University 0 Brenau University 3,009 3,009 Emory University 27,452 6,945 20,276 54,673 Georgia College and State University 3,190 3,190 Georgia Regents University 134,913 18, ,633 Georgia Southern University 11,108 11,108 Georgia State University 1,566 1,566 Kennesaw State University 12,555 12,555 Mercer University 22,258 7,440 22,816 52,514 Morehouse University 5,866 5,866 Philadelphia College of Osteopathic 102,320 1, ,520 Medicine South University 32,200 32,200 University of North Georgia 4,778 4,778 Valdosta State University 0 Total Hours Reported 298,675 50,591 95, ,612 Total Programs Reporting Data Total Programs Eligible to Report Data *Highlighted cells indicate no data was reported; this may be attributed to lack of use of physician preceptors by these programs.

32 Next Steps Convert to a web-based portal system for registration and reporting HB 463 which provides a loosening of the language regarding types of rotations (disciplines) and allows for nurse practitioner and physician assistant preceptors to become eligible for the deductions. Convert program from tax deduction to a tax credit.

33 Contact Information: Denise Kornegay, MSW Associate Dean, AHEC Statewide AHEC Network Executive Director Cindy Peloquin Program Manager GA-PTIP

34 Other Questions?