S3038

An Act providing a gross income tax credit for value of certain voluntarily provided treatment of opioid use disorder and immunity from civil liability for such treatment, supplementing chapter 4 of Title 54A and Title 2A of the New Jersey Statutes.

Be It Enacted by the Senate and General Assembly of the State of New Jersey:

1. a. A physician, physician assistant, or advanced practice nurse, qualified under the federal “Drug Addiction Treatment Act of 2000” to prescribe narcotic controlled substances for narcotic dependence, shall be allowed a credit against the tax otherwise due pursuant to the “New Jersey Gross Income Tax Act,” N.J.S.54A:1-1 et seq. for each hour of voluntary treatment of opioid use disorder in this State. Physicians shall be allowed a credit of $175 for each hour of voluntary treatment and a physician assistant or an advanced practice nurse shall be allowed a credit of $115 for each hour of voluntary treatment. The credit allowed under this section shall not exceed $5,000 in the taxable year.

As used in this section:

“Advanced practice nurse” means a person certified pursuant to P.L.1991, c.377 (C.45:11-45 et seq.).

“Opioid use disorder” means the same as the term is defined by the American Psychiatric Association in the Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition and any subsequent editions.

“Physician” means a person licensed pursuant to chapter 9 of Title 45 of the Revised Statutes to practice medicine in this State.

“Physician assistant” means a person licensed pursuant to P.L.1991, c.378 (C.45:9-27.10 et seq.)

“Treatment” means services or activities carried out for the purpose of diagnosis, prevention, or treatment of opioid use disorder.

“Voluntary” means treatment provided without compensation and without the expectation of compensation at a facility licensed or approved by the Department of Health that provides treatment for opioid use disorder.

b. The amount of the credit allowed pursuant to this section shall not reduce the tax liability otherwise due for the taxable year to an amount less than zero.

c. The order of priority of the application of the credit allowed pursuant to this section, and any other credits allowed against the tax imposed pursuant to “New Jersey Gross Income Tax Act,” N.J.S.54A:1-1 et seq., for a taxable year shall be as prescribed by the Director of the Division of Taxation.

d. In the case of married individuals filing jointly, each individual shall be permitted to claim the credit pursuant to this section in the taxable year if that individual is eligible for the credit.

e. The director shall promulgate procedures and forms by which an individual may certify that the individual qualifies for the credit allowed pursuant to this section.

2. a. A physician, physician assistant, or advanced practice nurse, qualified under the federal “Drug Addiction Treatment Act of 2000” to prescribe narcotic controlled substances for narcotic dependence, shall be immune from civil liability for any personal injury or wrongful death to a patient that is a result of any act or omission in the course of providing voluntary treatment of opioid use disorder.

As used in this section:

“Advanced practice nurse” means a person certified pursuant to P.L.1991, c.377 (C.45:11-45 et seq.).

“Physician” means a person licensed pursuant to chapter 9 of Title 45 of the Revised Statutes to practice medicine in this State.

“Physician assistant” means a person licensed pursuant to P.L.1991, c.378 (C.45:9-27.10 et seq.).

“Treatment” means services or activities carried out for the purpose of diagnosis, prevention, or treatment of opioid use disorder.

b. The immunity provided by this section shall only be granted if the treatment was reasonably provided in good faith, the treatment was within the scope of the physician’s, physician assistant’s, or advanced practice nurse’s practice and qualifications, and the act or omission was not the result of the physician’s, physician assistant’s, or advanced practice nurse’s gross negligence or willful or wanton misconduct.

3. The Director of the Division of Taxation in the Department of the Treasury shall adopt, pursuant to the “Administrative Procedure Act,” P.L.1968, c.410 (C.52:14B-1 et seq.), and immediately upon filing with the Office of Administrative Law, rules and regulations necessary to effectuate the purposes of P.L. , c. (C. ) (pending before the Legislature as this bill), which shall be effective for a period not to exceed 360 days following enactment of P.L. , c. (C. ) (pending before the Legislature as this bill) and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of P.L.1968, c.410.

4. This act shall take effect immediately and apply to taxable years beginning on or after January 1, 2019.

STATEMENT

This bill provides a gross income tax credit to physicians, physician assistant’s, and advanced practice nurses, qualified under the federal “Drug Addiction Treatment Act of 2000” to prescribe narcotic controlled substances for narcotic dependence, who voluntarily provide treatment of opioid use disorder at treatment facilities in the State.

The tax incentive provided by the bill encourages qualified physicians and advanced practice nurses to volunteer at opioid use disorder treatment facilities. Those who volunteer to provide treatment will be allowed to obtain a tax credit for each hour of treatment. Physicians are allowed a credit of $175 per hour of voluntary treatment and physician assistant’s and advanced practice nurses are allowed a credit of $115 per hour of voluntary treatment. The credit has a $5,000 cap for the taxable year. The Director of the Division of Taxation will issue forms for physicians, physician assistants, and advanced practice nurses to certify that they qualify for the credit.

Physicians, physician assistants, and advance practiced nurses will also be immune from civil liability for such voluntary treatment as long as the treatment was not grossly or intentionally misguided.