Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 265 First Substitute (2016GS)

Sponsor

Rep. Eliason, S.

Final action

Governor Signed 3/30/2016

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• requires the Division of Occupational and Professional Licensing within the Department of Commerce to issue a tax credit certificate to a psychiatrist or psychiatric mental health nurse practitioner who submits an application to the division and provides certain information to the division;
• defines terms;
• creates a refundable state income tax credit for a psychiatrist or a psychiatric mental health nurse practitioner who begins a new practice in the state;
• creates a refundable state income tax credit for a psychiatrist or a psychiatric mental health nurse practitioner who provides mental health services to an underserved population in the state;
• creates a refundable state income tax credit for a volunteer retired psychiatrist who provides mental health services to an underserved population; and
• limits the number of years in which the income tax credits may be claimed.

Every vote on this bill

Bill text

MENTAL HEALTH PRACTITIONER AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Steve Eliason
Senate Sponsor: 
Curtis S. Bramble
LONG TITLE
General Description:
This bill creates state income tax credits for psychiatrists and psychiatric mental health
nurse practitioners under certain circumstances.
Highlighted Provisions:
This bill:
▸ requires the Division of Occupational and Professional Licensing within the
Department of Commerce to issue a tax credit certificate to a psychiatrist or
psychiatric mental health nurse practitioner who submits an application to the
division and provides certain information to the division;
▸ defines terms;
▸ creates a refundable state income tax credit for a psychiatrist or a psychiatric mental
health nurse practitioner who begins a new practice in the state;
▸ creates a refundable state income tax credit for a psychiatrist or a psychiatric mental
health nurse practitioner who provides mental health services to an underserved
population in the state;
▸ creates a refundable state income tax credit for a volunteer retired psychiatrist who
provides mental health services to an underserved population; and
▸ limits the number of years in which the income tax credits may be claimed.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
ENACTS:
58-1-111
, Utah Code Annotated 1953
59-10-1111
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
58-1-111
 is enacted to read:
 58-1-111.
Tax credit certificate -- Psychiatrists and psychiatric mental health
nurse practitioners -- Underserved populations.
(1) As used in this section:
(a) "Average of 30 hours or more per week" means that the quotient calculated when
dividing the claimant's total hours providing licensed services in the state during the taxable
year by the number of weeks in which the claimant is licensed in the state during the taxable
year is greater than or equal to 30.
(b) "Licensed services" means the provision of behavioral health treatment in the state
and within the scope of practice of a psychiatrist, a psychiatric mental health nurse practitioner,
or a volunteer health practitioner.
(c) "Psychiatric mental health nurse practitioner" means an individual who:
(i) is licensed under Chapter 31b, Nurse Practice Act, for the practice of advanced
practice registered nursing as that term is defined in Section 
58-31b-102
; and
(ii) holds a certification recognized by the American Nurses Credentialing Center of
the American Association of Colleges of Nursing as a psychiatric mental health nurse
practitioner.
(d) "Psychiatrist" means an individual who:
(i) is licensed as a physician under:
(A) Chapter 67, Utah Medical Practice Act;
(B) Chapter 67b, Interstate Medical Licensure Compact; or
(C) Chapter 68, Utah Osteopathic Medical Practice Act; and
(ii) is board eligible for a psychiatry specialization recognized by the American Board
of Medical Specialists or the American Osteopathic Association's Bureau of Osteopathic
Specialists.
(e) "Underserved population" means:
(i) an individual located in a county of the third, fourth, fifth, or sixth class, as
designated in Section 
17-50-501
; or
(ii) a Native American Indian.
(f) "Volunteer retired psychiatrist" means an individual:
(i) described in Subsection (1)(d) who, during the calendar year, did not receive
payment for providing licensed services; or
(ii) (A) licensed under Chapter 81, Retired Volunteer Health Practitioner Act; and
(B) previously or currently board certified in psychiatry.
(2) (a) An individual who seeks to obtain a state income tax credit under Subsections
59-10-1111
(2) through (4) shall file an application with the division with respect to each
taxable year in which the individual seeks a state income tax credit.
(b) An individual may qualify for a tax credit certificate under this section for no more
than 10 taxable years for each tax credit.
(3) The application for a tax credit certificate under Subsection 
59-10-1111
(2) shall
require the individual to provide the following to the division:
(a) the date on which the individual obtained a license and the specialization described
in Subsection (1)(c)(ii) or (d)(ii);
(b) (i) an attestation that the individual was licensed on or after January 1, 2017, to
provide licensed services; or
(ii) if the individual was licensed to provide licensed services prior to January 1, 2017,
an attestation:
(A) that the individual did not provide licensed services for the two calendar years
before the date the individual initially applied for the income tax credit under this subsection;
and
(B) the date on which the individual resumed providing licensed services in the state;
and
(c) other information as required by the division by administrative rule adopted in
accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(4) An application for a tax credit certificate under Subsection 
59-10-1111
(3) shall
require the individual to attest to the division:
(a) that the individual averaged 30 or more hours per week during the taxable year
providing licensed services;
(b) that the individual devoted 25% or more of the individual's total hours of licensed
services in the taxable year to an underserved population;
(c) the type of underserved population for which the individual provided services
during the taxable year; and
(d) other information as required by the division by administrative rule adopted in
accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(5) An application for a tax credit certificate under Subsection 
59-10-1111
(4) shall
require the individual to attest to the division:
(a) whether the individual is licensed under Subsection (1)(f)(i) or (ii);
(b) that the individual did not receive payment during the calendar year for providing
licensed services;
(c) that during the calendar year, the individual provided at least 300 hours of licensed
services to an underserved population, the homeless population, or veterans without receiving
payment for providing the licensed services;
(d) a description of the type of population described in Subsection (5)(c) for which the
individual provided licensed services; and
(e) other information as required by the division by administrative rule adopted in
accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(6) (a) The division shall issue a tax credit certificate in accordance with this
subsection.
(b) The tax credit certificate may state that an individual is entitled to:
(i) a tax credit under Subsection 
59-10-1111
(2) if the individual meets the
requirements of Subsection (3);
(ii) a tax credit under Subsection 
59-10-1111
(3) if the individual meets the
requirements of Subsection (4);
(iii) a tax credit under Subsection 
59-10-1111
(4) if the individual meets the
requirements of Subsection (5); or
(iv) a tax credit under Subsections 
59-10-1111
(2) and (3) if the individual meets the
requirements of Subsections (3) and (4).
(7) (a) The division may issue a tax credit certificate to an individual under Subsection
59-10-1111
(2) for no more than 10 taxable years after the date on which the individual
resumed services under Subsection (3)(b)(ii).
(b) The division may issue a tax credit certificate to an individual under Subsections
59-10-1111
(3) and (4) for no more than 10 taxable years.
(8) The division shall provide a copy of a tax credit certificate issued under this section
to the individual and the State Tax Commission.
Section 2. Section 
59-10-1111
 is enacted to read:
 59-10-1111.
Refundable tax credit for psychiatrists, psychiatric mental health
nurse practitioners, and volunteer retired psychiatrists.
(1) As used in this section:
(a) "Psychiatric mental health nurse practitioner" means the same as that term is
defined in Section 
58-1-111
.
(b) "Psychiatrist" means the same as that term is defined in Section 
58-1-111
.
(c) "Tax credit certificate" means a certificate issued by the Division of Occupational
and Professional Licensing under Section 
58-1-111
 certifying that the claimant is entitled to a
tax credit under this section.
(d) "Volunteer retired psychiatrist" means the same as that term is defined in Section
58-1-111
.
(2) A claimant who is a psychiatrist or a psychiatric mental health nurse practitioner
and who submits a tax credit certificate issued by the Division of Occupational and
Professional Licensing under Subsection 
58-1-111
(3), may claim a refundable tax credit:
(a) as provided in this section; and
(b) in the amount of $10,000.
(3) A claimant who is a psychiatrist or a psychiatric mental health nurse practitioner
and who submits a tax credit certificate under Subsection 
58-1-111
(4) may claim a refundable
tax credit:
(a) as provided in this section; and
(b) in the amount of $10,000.
(4) A claimant who is a volunteer retired psychiatrist and who submits a tax credit
certificate under Subsection 
58-1-111
(5) may claim a refundable tax credit:
(a) as provided in this section; and
(b) in the amount of $10,000.
(5) A claimant may claim a tax credit under Subsections (2) through (4) for no more
than 10 taxable years for each tax credit.
(6) (a) In accordance with any rules prescribed by the commission under Subsection
(6)(b), the commission shall make a refund to a claimant who claims a tax credit under this
section if the amount of the tax credit exceeds the claimant's tax liability for the taxable year.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules providing procedures for making a refund to a claimant as
required by Subsection (6)(a).
Section 3. 
Effective date.
This bill takes effect for a taxable year beginning on or after January 1, 2017.