How To Pay Taxes On National Research Service Award (Nrsa) Stipends
Full Text PAR-95-002 NATIONAL Research SERVICE AWARD--INSTITUTIONAL GRANTS POLICY AND GUIDELINES NIH GUIDE, Volume 23, Number 36, October 14, 1994 PA NUMBER: PAR-95-002 P.T. 44 Keywords: Biomedical Research Preparation Health Services Delivery Bureau for Health Care Policy and Research PURPOSE The Bureau for Health Care Policy and Research (AHCPR) awards National Research Service Award (NRSA) institutional grooming grants (T32) to eligible institutions to develop or enhance research preparation opportunities for qualified individuals selected by the establishment who have demonstrated an involvement in health services enquiry and who seek to set for careers in the systematic examination of the organization, provision, and financing of health care services. The purpose of the NRSA plan is to help ensure that adequate numbers of highly trained individuals are available to acquit out the Nation's wellness services research agenda. NRSA institutional grooming grants assistance domestic institutions in supporting predoctoral and postdoctoral academic preparation. The awards allow trainees to proceeds one or more years of feel in applying inquiry methods to the evaluation of wellness services. The AHCPR does non support brusque-term preparation. ELIGIBILITY Applicant Institutions Domestic non-profit individual and public institutions may employ for grants to support doctoral and postdoctoral health services research training programs. The applicant institution must accept the staff and facilities required for the proposed plan. The training programme director at the institution will be responsible for the option and appointment of trainees and for the overall direction of the program. Institutions may apply for back up for predoctoral students, postdoctoral students, or a combination. Applicants should include a rationale for their proposed choice of supporting the level(due south) of students requested. An applicant may asking as many postdoctoral or predoctoral positions as the proposed program tin fairly accommodate; but the number of positions awarded will exist determined by the review process, program needs, and availability of funds. Trainees Trainees appointed to the proposed training programme must have the opportunity to deport out supervised health services research with the primary objective of extending their research skills and knowledge in preparation for a health services research career. Prospective trainees must exist U.Southward. citizens or noncitizen nationals or permanent residents of the United States in possession of an Conflicting Registration Receipt Menu I-551 or I-151, or other legal verification of such status at the time of appointment. Individuals on temporary or student visas are non eligible. A postdoctoral student, as of the beginning date of the NRSA appointment, must have a Ph.D., M.D., Dr.P.H., Sc.D, D.N.Sc. or other doctoral degree, or an equivalent degree from whatsoever accredited domestic or foreign establishment. (Persons holding the J.D. equally the sole advanced caste are non considered postdoctoral for purposes of NRSA appointments.) Certification by an authorized official of the caste-granting establishment that all requirements for the doctoral degree have been met is adequate. Predoctoral trainees must have received a baccalaureate degree equally of the outset engagement of the NRSA appointment and must be enrolled in a programme leading to a Ph.D., Dr.P.H., or equivalent doctoral degree. Individuals working toward a medical or dental degree who wish to interrupt their studies to engage in full-time inquiry training for a year or more before completing their wellness professional degree are eligible for NRSA support with approval from AHCPR. Machinery OF SUPPORT The mechanism of back up will be the National Research Service Honour (NRSA) institutional grooming grant (T32). Research OBJECTIVES Areas of Training AHCPR-sponsored NRSA Awards emphasize multidisciplinary health services inquiry training. Preparation should provide individuals with rigorous academic and wellness services enquiry experiences. At the conclusion of the training program, trainees should have the conceptual and methodological foundation for investigating some or all of the following health care areas: o Determinants of successful health intendance market reform, including incentives for selection of efficient plans by wellness intendance purchasers and effective management past wellness intendance providers; o Price-effectiveness and toll-do good assay, including allocation of wellness care resources and its relationship to health status; o Analysis of service delivery, resource employ, and costs of care for persons with HIV-related illnesses; o Master intendance issues, including relationships betwixt the structure and organization of service commitment, and access to and costs and outcomes of care; o Evaluation of managed care and other alternative approaches to organizing, financing, and reimbursing health care services; o Alternative delivery systems, providers, and practice patterns in long-term care including home and community-based intendance; o Medical treatment effectiveness issues, including evaluation of outcomes associated with the utilise of clinical practice guidelines; o Availability, accessibility, effectiveness, and quality of care for underserved populations such as low-income groups and minorities; o Rural wellness issues, including master care admission, service delivery, technology improvidence, and supply of health professionals; o Medical malpractice and liability; o Ceremoniousness and effectiveness, including cost effectiveness, of alternative treatments and technologies; o Factors affecting dissemination and assimilation of wellness and clinical information to practitioners and patients; o The development of measures, methods, and technologies to support quality assurance and foster quality improvement in health care; and o Awarding of medical informatics to developing and improving good systems for clinical diagnosis and treatment pick. Levels and Types of Training Permitted NRSA grants may not be used to support studies leading to the Thousand.D. or other similar professional degrees, or to support residencies, that is, postgraduate training for health professionals providing health intendance straight to patients where the majority of their time is spent in nonresearch clinical grooming. Withal, if a specified menstruation of full-time research preparation is creditable toward specialty or subspecialty board certification, the NRSA may back up such enquiry training if the trainee intends to pursue a research career. Trainees are required to pursue their research training on a total-time basis. Because of the close relationship between didactics and research in the academic environment, trainees are permitted, with the approval of AHCPR, to teach if it tin significantly contribute to their academic preparation. Teaching by trainees may not accept upwardly more than 10 percent of piece of work fourth dimension during the year or exceed four hours each week. Research trainees who are clinicians are expected to devote full time to the proposed research training. Clinical duties are permitted for up to 10 percent time (4 hours per calendar week) within the training plan but if they relate to the training itself. Trainees appointed to the program are expected to deport out supervised health services research with the primary objective of extending their quantitative research skills and substantive knowledge in preparation for a career in health services research. Duration of Support Institutional grants are made for competitive segments of five years and are renewable; private trainee appointments should be made in increments of 12 months. Support for additional years is dependent on satisfactory progress and continued availability of funds. No individual trainee may receive more than than five years of aggregate NRSA support at the predoctoral level and 3 years of aggregate NRSA support at the postdoctoral level, including any combination of support from institutional training grants and individual fellowship awards, except nether sure circumstances. Any exception to this policy requires a waiver from AHCPR. Institutional training grants are a desirable mechanism for postdoctoral grooming of physicians and other health professionals whose doctoral training has usually involved limited wellness services research experience. For such individuals, it is highly recommended that they agree to engage in at to the lowest degree two years of research training or comparable experiences at the time of appointment regardless of whether or not the NRSA training is part of a research degree plan. Payback Provisions All postdoctoral trainees must sign an agreement to fulfill the NRSA payback requirements when they are initially appointed to a grooming grant (or receive an individual fellowship). Officials of the applicant organisation responsible for recruitment of trainees should familiarize themselves with the terms of the service requirements and explain them carefully to prospective training candidates earlier an appointment at the institution is offered. The NIH Revitalization Act of 1993 substantially modifies the existing service payback requirements for individuals supported under NRSA programs. Beginning with new appointments (or reappointments) made every bit of June x, 1993, the following new guidelines apply: o Predoctoral trainees volition not be required to sign the Payback Agreement Form (PHS Form 6031) and will not incur a service payback obligation. o Postdoctoral trainees in the first 12 months of postdoctoral NRSA support will incur one month of obligation for each month of back up. o Postdoctoral trainees in the 13th and subsequent months of NRSA back up volition not sign the Payback Agreement Form and will not incur a service payback obligation. o The 13th and each subsequent month of postdoctoral NRSA support volition exist considered acceptable payback service; therefore, individuals who are appointed to their initial NRSA postdoctoral period on or after June ten, 1993, and continue under that award for two years volition have fulfilled their kickoff year obligation by the cease of the second year. Service payback obligations can be repaid later the period of training by engaging in health services related inquiry and/or teaching for at least 20 hours per week averaged over a full yr. Recipients must undertake the obligated service on a continuous ground inside two years afterward termination of NRSA support. The period for undertaking payback service may be delayed for temporary disability, for completion of residency requirements, or for completion of the requirements for a graduate caste. Requests for an extension must be made in writing to AHCPR and must specify the need for additional time and the length of the required extension. Recipients of NRSA back up are responsible for informing AHCPR of changes in their condition or address. Individuals who fail to fulfill their obligation through service must pay back the total corporeality of NRSA funds paid to them for the obligation period plus involvement at a rate determined by the Secretarial assistant of the Treasury. Financial payback must be completed within three years beginning on the engagement the United states becomes entitled to recover such amount. Under sure conditions, the Secretary of Health and Human Services may extend the period for starting service or for repayment, permit breaks in the menses of service or repayment, or otherwise waive or append the payback obligation of an private. Stipends and Other Trainee Support Stipends National Research Service Awards provide funds in the form of stipends to predoctoral and postdoctoral trainees. A stipend is provided as an allowance for trainees to assistance defray living expenses during the inquiry training experience. It is not provided as a status of employment with either the Federal Government or the institution. Trainees may not receive stipends for periods during which they are non enrolled in the training program. For predoctoral trainees at all levels of experience, the stipend level (effective October i, 1993) is $ten,808 per year. For postdoctoral trainees, the stipend for the first twelvemonth of support is determined by the number of full years of relevant postdoctoral experience at the time of appointment. Relevant experience may include research experience (including industrial), educational activity, internship, residency, clinical practice, or other time spent in total-time studies in a wellness-related field beyond that of the qualifying doctoral degree. The stipend for each boosted year of NRSA back up is the next level on the stipend calibration and does non change mid-year. No departure from the established stipend schedule may be negotiated by the institution with the trainee. Current postdoctoral stipend levels, effective October 1, 1993, are as follows: Full years of relevant feel Stipend Less than 1 $19,608 ane twenty,700 2 25,600 three 26,900 4 28,200 five 29,500 half dozen thirty,800 7 or more 32,300 Supplementation and Bounty Stipend Supplementation: NRSA stipends may be supplemented by an institution from non-Federal funds. Federal funds may exist used for stipend supplementation only if specifically authorized under the terms of the program from which the supplemental funds are derived. Supplementation, when provided, must be without obligation to the trainee. Compensation: Trainees may be permitted to receive compensation for work in some other position (for instance, didactics or laboratory assistance) when the trainee is in an employee-employer human relationship, the payments are for services rendered, and the situation otherwise meets atmospheric condition for student compensation as specified in the PHS Grants Policy Statement. Compensation may not be paid from a research grant that supports the trainee'south dissertation or the same research as that of the training program. Bounty for services must occur on a express, function-time basis autonomously from the normal full-time training activities that require a minimum of 40 hours per week. Educational loans: An individual may make use of Federal educational loan funds and aid under the Veterans Readjustment Benefits Human action (G.I. Nib). Such funds are not considered supplementation or bounty. Under no circumstances may the conditions of either stipend supplementation or educatee compensation for casual employment detract from or prolong the inquiry training. Farther data on stipend supplementation and compensation is available in "National Research Service Awards -- Guidelines for Individual Awards - Institutional Grants," NIH Guide for Grants and Contracts (special edition), Volume 13, Number one, January half dozen, 1984. Tax Liability of Stipends Department 117 of the Internal Revenue Code applies to the revenue enhancement treatment of all scholarships and fellowships. Nether that section, degree candidates may exclude from gross income, as reported for tax purposes, any amounts used for tuition and related expenses such as fees, books, supplies, and equipment required for courses of pedagogy at the educational institution. Nondegree candidates are required to study all stipends and monies paid on their behalf for course tuition and required fees as gross income. The taxability of stipends in no way alters the human relationship between NRSA trainees and their institutions. NRSA stipends are non now, and take never been, considered as salaries. Trainees supported nether a National Inquiry Service Accolade are not in an employer-employee human relationship with AHCPR or with the establishment in which they are pursuing enquiry training, nor are they considered to be self-employed. NRSA stipends are non subject to employment or cocky-employment tax (FICA). Information technology must be emphasized that the interpretation and implementation of tax laws are the domain of the Internal Revenue Service (IRS) and the courts. AHCPR is not in a position to propose students or institutions about their tax liability. Individuals should consult their local IRS office for information on their tax obligations. Other Grooming Costs Tuition and fees, including medical insurance for the trainee, are allowable trainee costs if such charges are required of all persons in a similar training condition at the institution, regardless of their source of support; family medical insurance is not an appropriate charge to the NRSA grant. Tuition for postdoctoral trainees not enrolled in a degree program is express to that required for specific courses in support of the approved training program; tuition for other courses must be justified. Annual increments in tuition and fee costs beyond the first twelvemonth of the laurels may not exceed 6 percent for equivalent numbers of trainees. Trainee travel, such as attendance at domestic scientific meetings determined past the institution as necessary to the research training, is an allowable expense. Institutional costs of $1,500 per year for each predoctoral trainee and $2,500 per year for each postdoctoral trainee may be requested to defray the price of other expenses related to the training program. Salaries of the programme managing director and faculty are non reimbursed. The establishment will receive indirect costs based on eight percent of total allowable directly costs (sectional of tuition, fees, and health insurance) or their actual indirect toll rate, whichever is less. Applications from State and local government agencies may request full indirect price reimbursement. APPLICATION PROCEDURES The enquiry grant application grade PHS 398 (rev. nine/91) is to be used. (State and local authorities agencies may use course PHS 5161 and follow those requirements for copy submission.) This revision includes special instructions for institutional NRSA enquiry training grants. Applicants are reminded that the 25-page limit on the narrative department must be observed. Insert the title of this PA (National Research Service Award -- Institutional Grants) and PA number on line 2a of the application face page. These forms are available at most institutional offices of sponsored research; the Office of Grant Information, Division of Research Grants, National Institutes of Health, Westwood Building, Room 449, Bethesda, MD 20892, phone 301-710-0267. Application material for AHCPR NRSA institutional grants is also available from Global Exchange, Inc., 7910 Woodmont Avenue, Suite 400, Bethesda, Doc 20814-3015, telephone 301-656-3100. The start application receipt date for this program announcement is Jan x, 1995. Applications received on that appointment will exist for awards to begin no earlier than Dec 1, 1995. Thereafter, AHCPR will have applications only on January 10th annually for awards to brainstorm no earlier than the following December. Applications must be received at the Sectionalisation of Research Grants, NIH, by January 10th each twelvemonth. Late applications will be returned to the bidder. The completed, signed, original application and three legible copies of the class PHS 398 must be sent or delivered to: Partitioning of Research Grants National Institutes of Health Westwood Building, Room 240 Bethesda, MD 20892** Two data copies must be submitted simultaneously to: Director, Scientific Review Branch Bureau for Wellness Intendance Policy Enquiry 2101 Eastward Jefferson Street, Suite 602 Rockville, Doctor 20852 Failure to provide these data copies will result in the return of the awarding to the applicant. REVIEW CONSIDERATIONS Applications will be reviewed for technical and educational merit by an AHCPR peer review grouping. They may likewise be reviewed past the National Advisory Council for Health Intendance Policy, Research, and Evaluation for applicability to AHCPR's overall inquiry and preparation goals. Review Criteria The peer review group will consider the following criteria in its review: o Qualifications and responsibilities of the plan director; o Organizational structure of the proposed grooming programme, including delineation of authoritative responsibilities for planning, oversight, and evaluation; o Qualifications of the program's faculty, including ongoing health services inquiry support and ability to serve as effective mentors for trainees; o Objectives and pattern of the proposed training programme and the probability of achieving stated goals; o Substantive content of the proposed programme and its relevance to current health intendance concerns, including descriptions of courses offered; o Documentation of availability of qualified candidates and program's plans for recruitment and selection of trainees, including minority trainees; o Institutional commitment to providing a quality grooming environment, including availability of space and facilities, curriculum time, and enquiry support; o Demonstration of cooperation by any collaborating facilities, institutions, or departments in providing experience and inquiry grooming sites for trainees and documentation of mechanisms for integration of trainees into ongoing health services research; o Proposed methods for monitoring and evaluating functioning of trainees and of the overall plan, including tracking of graduates after completion of training and record of trainees in obtaining private research awards or fellowships following training and in establishing careers in wellness services inquiry; o Tape of the grooming program in retaining health professional person postdoctoral trainees for more than ane year of inquiry training; and o Reasonableness of the proposed upkeep, including number and levels of trainees, in relation to the enquiry training. Too come across "Modification of Existing Review Criteria for NRSA Institutional Enquiry Preparation Grants," NIH Guide for Grants and Contracts, Volume 21, Number xi, March 20, 1992. Additional Review Considerations Minority Recruitment Plan: The AHCPR remains committed to increasing the participation of individuals from minority groups under- represented in wellness services research. All competing applications must include a plan to recruit individuals from minority groups underrepresented in health services research; review of whatsoever application received without such a program will exist deferred until information technology is provided. Boosted data on this requirement was published in the NIH Guide for Grants and Contracts, Volume 22, Number 25, July xvi, 1993. Competing renewal applications must include a detailed business relationship of experiences in recruiting individuals from underrepresented minority groups during the previous award menstruum. Information on the types of successful and unsuccessful recruitment strategies should be included. The report should provide information on the ethnic/racial distribution of predoctoral and postdoctoral students in the department(s) relevant to the training programme, individuals who applied for research grooming, individuals who were offered admission, and individuals who were appointed to the grant. For appointees to the grant, the report should include information about the duration of their preparation and whether those trainees finished the training program. Afterward the overall technical and educational merit of an application has been assessed, reviewers will examine the minority recruitment plan and any record of recruitment and retentiveness efforts. The recruitment components of each application will exist judged as either acceptable or unacceptable. The findings of the review committee on the programme for attracting minority individuals will be presented in an administrative note in the summary argument. Funding of whatever application with a plan for recruiting underrepresented minorities that is judged unacceptable past the review committee will be withheld until a revised program that addresses the deficiencies is received and adamant to be acceptable past AHCPR. Data on the recruitment and retentiveness of underrepresented minority trainees appointed during the previous budget menses must also be provided in progress reports included in noncompeting continuation applications. Training in the Responsible Bear of Research: Every predoctoral and postdoctoral trainee supported by a NRSA institutional preparation grant must receive instruction in the responsible comport of inquiry. Notice of this requirement was published in the NIH Guide for Grants and Contracts, Volume 21, Number 43, Nov 27, 1992, and republished in the NIH Guide, Book 23, Number 23, June 17, 1994. Applications must include a description of the plan to provide formal and informal teaching in scientific integrity and the responsible comport of enquiry. Applications without plans for educational activity in the responsible comport of research volition be considered incomplete and may exist returned to the bidder without review. Although the exact content of the plan is left to the individual training program, all programs are strongly encouraged to consider educational activity in the post-obit ares: conflict of interest, responsible authorship, policies for handling misconduct, policies regarding the use of homo subjects, and data management. Plans should include a rationale for the proposed teaching every bit well every bit the subject affair, format, and frequency, degree of faculty participation, and trainee attendance. Program reports on the blazon of instruction provided, topics covered, and other information such as trainee omnipresence and faculty participation must exist included in time to come competing and noncompeting applications. The programme to provide teaching in the responsible conduct of research will be assessed on the ceremoniousness and breadth of topics; instructional format and materials; corporeality, nature, and quality of faculty participation; and frequency and duration of the training. Plans will be rated equally acceptable or unacceptable by the initial review group. The plan and acceptability will be described in an administrative notation in the summary statement. The plan to provide instruction in the responsible bear of research volition non be considered in the assignment of a priority score to the application. Regardless of priority score, applications with unacceptable plans volition be considered incomplete, and awards will not exist made until a revised and adequate plan is provided and determined to exist acceptable by AHCPR. AWARD CRITERIA Funding decisions will be based on peer review, Advisory Council recommendations when applicative, the demand for research personnel in specified program areas, rest among types of research training supported by AHCPR, and the availability of funds. INQUIRIES Inquiries are encouraged. The opportunity to clarify any issues or questions from potential applicants is welcome. Directly inquiries regarding programmatic problems to: DonnaRae Castillo NRSA Project Officer Bureau for Wellness Care Policy Inquiry 2101 E Jefferson Street, Suite 400 Rockville, MD 20852 Telephone: (301) 594-1362 Email: dcastill@po7.ahcpr.gov Direct fiscal and administrative inquiries to: Ralph Sloat Grants Direction Officeholder Bureau for Health Care Policy Research 2101 East Jefferson Street, Suite 601 Rockville, MD 20852 Telephone: (301) 594-1447 AUTHORITY AND REGULATIONS NRSA institutional research training grants are fabricated under authority of Section 487 of the Public Health Service (PHS) Human action as amended (42 USC 288). Championship 42 of the Code of Federal Regulations, Part 66, is applicable to this program. The program is described under Catalog of Federal Domestic Assistance No. 93.225. This program is not subject to the intergovernmental review requirements of Executive Gild 12372. The Public Health Service strongly encourages all grant recipients to provide a smoke-gratis workplace and promote the non-employ of all tobacco products. This is consistent with the PHS mission to protect and advance the physical and mental wellness of the American people. .
Render to PA Alphabetize
Office of Extramural Research (OER) | National Institutes of Health (NIH) 9000 Rockville Freeway Bethesda, Maryland 20892 | Department of Health and Human Services (HHS) | ||||||||
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