Georgia Preceptor Tax Incentive Program (GA-PTIP)
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1 Georgia Preceptor Tax Incentive Program (GA-PTIP)
2 O B J E C T I V E S Understand how academic programs help reward communitybased physician preceptors with the tax incentive Describe the preceptor/rotation information to be submitted and the reporting process Navigate the GA-PTIP database Communicate the AHEC certification mechanism
3 History of the Preceptor Tax Deduction Legislation
4 H I S T O R Y O F T H E P R E C E P T O R TA X D E D U C T I O N L E G I S L AT I O N 2012 Primary Care Summit recommendation First of its kind, nationally Department of Revenue language negotiated for Tax Manuals
5 Definitions and Eligibility
6 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 D E F I N I T I O N S : P R E C E P T O R
7 D E F I N I T I O N S : C O M M U N I T Y B A S E D FA C U LT Y Community-based faculty physician is a noncompensated MD/DO who provides 3-10 clerkships within a calendar year.
8 D E F I N I T I O N S : C L E R K S H I P Medical core clerkship Physician Assistant core clerkship Nurse Practitioner core clerkship All apply to students enrolled in a Georgia medical, PA or NP program who complete community-based instruction in family medicine, internal medicine, pediatrics, OB/GYN, emergency medicine, psychiatry, or general surgery, under the guidance of a community-based faculty physician.
9 E L I G I B I L I T Y 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
10 E L I G I B I L I T Y - C O N T I N U E D 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
11 D E F I N I T I O N S : R O TAT I O N S 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
12 E L I G I B L E P R O G R A M S : P H Y S I C I A N
13 E L I G I B L E P R O G R A M S : P H Y S I C I A N A S S I S TA N T Augusta University Emory University Mercer University South University PCOM-GA Campus
14 E L I G I B L E P R O G R A M S : N U R S E P R A C T I T I O N E R Albany State University Armstrong Atlantic University Augusta University Brenau University Clayton State University Columbus State University Emory University Georgia College and State University Georgia Southern University Georgia Southwestern State University Georgia State University Kennesaw State University Mercer University South University University of North Georgia Valdosta State University
15 Sample Preceptor Report
16 E X A M P L E : D R. A R M S Programs Hours Hours toward deduction Emory PA student 4 weeks (160 hours) 160 hours Mercer MD student 6 week rotation 240 hours North Georgia NP student 8 hours/ week for 12 weeks 96 hours AU-MD student 6 weeks 240 hours PCOM DO student 12 weeks 480 hours South PA student 6 weeks 240 hours AU-CON NP student 20 hours/ week for 5 weeks TOTAL 100 hours 1,556 hours
17 D R. A R M S T O TA L D E D U C T I O N S 1,556 hours / 160 hours = 9.8 rotations Minimum # of rotations is 3 Maximum # of eligible rotations is 10 Dr. Arms is eligible for 10 rotations each worth $1,000 in deductions for a total earned deduction of $10,000
18 D E F I N I T I O N S : C E R T I F I C AT I O N The Statewide Area Health Education Centers Program Office at Augusta University administers the program and certifies rotations.
19 D E F I N I T I O N S : C E R T I F I C AT I O N 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
20 GA-PTIP: MECHANICS
21 GA- P T I P W E B S I T E : w w w. a u g u s t a. e d u / a h e c / p t i p
22 P R O V I D E R P O R TA L One time online registration through the new secured website portal Will not need to renew annually but can edit if key information changes
23 S TAT E W I D E A H E C P R O G R A M O F F I C E Maintains website and portals Summarizes data Issues Tax Deduction Certification letters in January of each year for the last full calendar year Provides a report to the Legislature each year
24 FREQUENTLY ASKED QUESTIONS
25 C A N T H E E D U C AT I O N P R O G R A M R E G I S T E R T H E P R E C E P T O R? Ideally, they should not. Programs can direct preceptors to the website to provide their information directly.
26 D O S P E C I A LT Y R O TAT I O N S C O U N T T O WA R D D E D U C T I O N S ( e. g. N I C U / N U R S E R Y, O R T H O P E D I C S, E T C )? Only if these experiences are part of a core rotation (e.g. Pediatrics, General Surgery)
27 W O U L D T H E I N D I V I D U A L R E C E I V E F U L L C R E D I T F O R P R E C E P T I N G A S T U D E N T I F T H E S T U D E N T R O TAT E S W I T H M O R E T H A N O N E P R O V I D E R I N T H AT C L I N I C? The deduction can be rotated among partners, or apportioned among physicians, or claimed by one. Whatever is decided, the academic program must report it as such.
28 P R E C E P T O R A S S I G N M E N T W O R K S H E E T
29 W I L L Y O U P R O V I D E A N O V E R V I E W L E T T E R F O R P H Y S I C I A N S O R C A N T H E E D U C AT I O N A L I N S T I T U T I O N S S E N D T H E I N F O R M AT I O N R E C E I V E D T O D AY F O R T H E I R P R E C E P T O R S? You are welcome to communicate this information to your preceptors directly. An information brochure has been developed that you can download and send from your offices if so desired.
30 I F A S T U D E N T O N LY N E E D S 8 0 H O U R S, W I L L T H AT C O U N T A S A R O TAT I O N? No. However, those 80 hours would be recorded and if a physician precepts another student for 80 hours they would be added together to give you one rotation.
31 NEW SYTEM
32 N E W P T I P P R O G R A M P O R TA L Allows Programs to enter rotations directly in the database Search for Preceptors in the database No more spreadsheets to submit
33 P R O G R A M ACCESS TO P O R TA L Each Program will be sent an to the designated address provided to our team. This will have your Username and a link to setup a password. Each Program will only receive one Username and Password. Multiple individuals from the same Program can login at the same time to enter data.
34 C R E AT E PA S S W O R D
35 h tt p s : / / p t i p.fo rc e. c o m / l o g i n
36 (Live Demo)
37 P R O G R A M P O R TA L Programs will submit eligible completed rotations through secure access to PTIP Database. June 1 Rotations completed January May (submitted by spreadsheet) September 1 Rotations completed June August (submitted by spreadsheet) December 15 Rotations completed September - December (using new portal)
38 S YSTEM QUESTIONS How do I enter more than one Rotation for the same Preceptor? Use the Clone feature. Can I make changes to a Rotation (mistake)? Yes, but records are locked and cannot be updated after the cutoff period. Can I enter a Rotation with future dates? Yes, but the data will be reported based on the calendar year. If the Preceptor is not in the database when entering the Rotation, will they get credit for the hours? Yes, only if the Preceptor subsequently registers. Please encourage all preceptors to register. Can multiple people be logged in at the same time using the same User ID? Yes. How do I get rid of a duplicate Rotation? You have access to delete a Rotation record prior to the cutoff deadline.
39 T H E F U T U R E HB 301 has passed the Georgia House of Representatives Needs to pass the Senate in 2018 Converts to a tax credit Removes limitation on rotation type Adds PA and APRN preceptors to eligible recipients
40 S P E C I A L T H A N K S To the Medical College of Augusta University, for underwriting the administrative costs to provide this incentive for our valued community based physicians who support our primary care education pipeline.
41 C O N TA C T I N F O R M AT I O N : w w w. a u g u s t a. e d u / a h e c / p t i p Denise Kornegay, MSW Associate Dean, AHEC Statewide AHEC Network Executive Director dkornega@augusta.edu Cindy Peloquin Program Manager GA-PTIP cpeloqui@augusta.edu
42 OTHER QUESTIONS?
43 Thank You!
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