DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT Prevention Services Division CERTIFICATION OF HEALTH CARE PROFESSIONALS PRACTICING IN RURAL HEALTH PROFESSIONAL SHORTAGE AREAS TO QUALIFY FOR THE STATE INCOME TAX CREDIT 6 CCR 1015-6 [Editor’s Notes follow the text of the rules at the end of this CCR Document.] _________________________________________________________________________

1.1 Definitions:

(1)“Advance practice nurse” means a licensed nurse who has been accepted by the Colorado Board of Nursing for inclusion in the advance practice registry as a nurse practitioner, certified nurse midwife, clinical nurse specialist or a certified nurse anesthetist. (2)“Department” means the Colorado Department of Public Health and Environment (3)“Health care professional.” For the income tax year commencing on or after January 1, 2000, but prior to January 1, 2001, “health care professional” means a physician, physician assistant or advance practice nurse who is licensed or certified as such under the laws of this state. For the income tax year commencing on or after January 1, 2001, but prior to January 1, 2002, “health care professional” includes dentists who are licensed or certified as such under the laws of this state. For any income tax year commencing on or after January 1, 2002, “health care professional” includes dental hygienists who are licensed as such under the laws of this state. (4)“Hospital” means a licensed general acute care hospital or primary care hospital.

(5) “Qualifying individual” means a health care professional who practices at least twenty (20) hours per week, has resided and practiced in a rural health care professional shortage area for no less than one hundred and eighty (180) days of the first income tax year for which credit is claimed, and who submits the documentation required by section 1.2 below.

(6) “Rural health care professional shortage area” means any area within a county that is not included within Colorado's metropolitan statistical area counties of Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, El Paso, Jefferson, Larimer, Mesa, Pueblo and Weld; or any area within a county that is included within Colorado's metropolitan statistical counties if such area is located thirty or more miles from the nearest hospital containing thirty or more licensed beds.

1.2 Application Requirements

Physicians, dentists, dental hygienists, advance practice nurses and physician assistants who plan to apply for a state income tax credit pursuant to part 1 of Article 22 of Title 39, Colorado Revised Statutes must submit the information listed below to the Colorado Department of Public Health and Environment using the application form provided by the Department. For the first year of participation in the program the health care professional must submit items 1 through 9 to the Department:

(1) A copy of his or her current Colorado license or certificate that shows that he or she is licensed or certified to practice in one of the professions eligible to receive an income tax credit from the state of Colorado. Advance practice nurses must also submit their registration number showing that they are on the advance practice registry.

Code of Colorado Regulations 1 (2) Evidence of residence in an area eligible for participation in the tax credit program or attestation regarding current residence, and duration of residence at this location. For a health care professional who resides in Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, El Paso, Jefferson, Larimer, Mesa, Pueblo or Weld county, a statement of the distance in miles from his or her residence by the shortest distance over paved roads to the nearest hospital with thirty or more licensed beds using a list of licensed hospitals supplied by the department.

(3) Evidence of current location or locations of practice as a health care professional in one or more rural health care professional shortage areas as defined in these rules, such as employment contracts or self-attestation regarding practice location(s), average number of practice hours per week in each location and length of time the individual has worked in each location.

(4) For a health care professional who practices in Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, El Paso, Jefferson, Larimer, Mesa, Pueblo or Weld county, a statement of the distance in miles from his or her practice by the shortest distance over paved roads to the nearest hospital with thirty or more licensed beds using a list of licensed hospitals supplied by the department.

(5) Health care professionals who practiced in more than one location during the calendar year for which the credit is being claimed must provide the address including county, and the duration of practice at each location. In addition, if any of the locations for which the credit is being claimed were in Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, El Paso, Jefferson, Larimer, Mesa, Pueblo or Weld county, the health care professional must also provide a statement of distance as set forth in §1.2(4).

(6) A statement from the lending institution dated within the last three months that shows the loan balance and verifies that the health care professional is current with respect to payments on the loan. Statements must clearly show that the loan was used to finance higher education opportunities resulting in a degree or certification as an advance practice nurse, dentist, dental hygienist, physician assistant or physician, or the health care professional must submit an attestation stating that the loan was used to finance higher education opportunities resulting in a degree or certification as an advance practice nurse, dentist, dental hygienist, physician assistant or physician. The information provided by the lending institution must include the total amount of the outstanding loan as of January first of the first year for which the tax credit is claimed.

(7) The health care professional must include a statement that identifies all loan repayment programs in which he or she has participated or is participating, and the total amount of the loan repayment granted under each program.

(8) Health care professionals who are employed by another person, business or organization must submit a copy of their contract or letter of intent from the employer to employ the individual for at least three years or a letter from the employer stating that the contract or employment agreement is not temporary and can be renewed. Health care professionals who are self-employed must submit a signed and dated statement that they intend to practice at the same qualifying location or locations for at least three years.

(9) All health care professionals must sign and date a statement agreeing to inform the Department if they move their residence or practice location prior to fulfilling their three-year commitment to the area, if they lose their license or certification to practice, or if they otherwise cease to practice in a qualifying area or for the required number of hours prior to fulfilling their three year commitment. Failure to fulfill the commitment will result in a report to the Department of Revenue that the commitment has not been completed and subjects the health care professional to the repayment requirement under 39-22-126 (7) Colorado Revised Statutes. For the second and all subsequent years of the program, the health care professional must submit documentation covering items 1 through 8.

Code of Colorado Regulations 2

1.3 service requirement

To qualify for the state income tax credit, health care professionals must practice for three years in a rural health care professional shortage area as defined in these regulations. The health care professional must provide the health care services in consecutive years to qualify except that individuals who take a leave of absence in accordance with the Family Medical Leave Act may provide the required service over a four- year period. Health care professionals who are unable to complete the required service in three years must notify the Department and request a deferment of their obligation. The Department will review the case and grant a one-year extension to health care professionals who meet these requirements, and who provide a brief explanation of the circumstances that require the extension and an attestation that the service requirement will be met within four years. Requests that do not fall under the Family Medical Leave Act will be considered on a case-by-case basis.

The Department reserves the right to verify that the residence and practice location requirements are met through-the use of mapping programs or a visit to the area. The Department may request additional information from the health care professional if the materials submitted are unclear, inconsistent or incomplete.

The Department will notify the Colorado Department of Revenue if a health care professional, who has previously been issued a certificate as a qualifying individual under these regulations, moves out of the area, changes practice locations, ceases practice or otherwise ceases to meet these requirements and becomes ineligible for the state income tax credit. The Department will notify the Department of Revenue if it obtains information that the health care professional provided false or misleading information if that information was the basis for issuing the certificate of eligibility. The Department will copy the notice to the health care professional at the most recent residence address on file with the Department.

1.4 Application Deadlines

The Department will accept applications from January 1 through March 10 for certifications to meet the April 15 filing deadline for the previous year's state income tax returns. Applicants who request an extension of the filing date can apply after March 10 by submitting a copy of the extension request with their applications.

_________________________________________________________________________ Editor’s Notes History Code of Colorado Regulations 3