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Office of Population Health Improvement
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Income Tax Credit for Preceptors
Income Tax Credit for Preceptors
in Areas with Health Care Workforce Shortages
The Preceptor Tax Credit Program is from Senate Bill 411 / House Bill 1474 (Chapters 385 and 386, respectively), 2016 Legislative Session. The Program is administered through the Department of Health (MDH) under the following Authority: Tax–General Article, §§10–738 and 10–739; Education Article, §18–803(b)(1) and (2), (e)(2) and (3); and Health Occupations Article, §8–206(b), Annotated Code of Maryland.
The proposed regulations (COMAR 10.01.01 and COMAR 10.27.01.02) to support the statutory authority have an anticipated publication date of January 20, 2017 and public comment period ending February 21, 2017.
This Program authorizes a credit against the State income tax for individuals who have served as a preceptor in certain preceptorship programs and work in certain areas of the State with a health care workforce shortage.
Preceptorship program means an organized system of clinical experience, that, for the purpose of attaining specified learning objectives, pairs either
1) a Medical student in a Maryland medical school with a licensed Physician who meets the qualifications as a preceptor, or
2) a Nurse Practitioner student enrolled in a nursing education program that is recognized by the State Board of Nursing with a Nurse Practitioner or licensed Physician who meets the qualifications as a preceptor. The list of eligible Physician programs is generated from the
University of Maryland and Johns Hopkins University
while the list of eligible
NP preceptors are generated by the Board of Nursing
What is Health Care Workforce Shortage Area?
Health professional shortage area (HPSA)
Medically underserved area (MUA)
Medical underserved population (MUP)
Federal designated rural areas
State designated rural area
State defined shortage area
Other areas defined as in need by the Secretary of MDH, Governor, or as otherwise determined by MDH in consultation with the Governor’s Workforce Development Board.
Physician and Nurse Practitioners who provide preceptorship without compensation in an organized system of clinical experience for the purpose of attaining specified learning objectives.
Be recognized as a preceptor by a liaison committee on a medical education accredited medical school or program recognized by the Board of Nursing.
Act as a preceptor for a minimum of three rotations each consisting of 160 hours (a total of 480 preceptor hours within a taxable year) for medical students and 100 hours (a total of 300 hours within a taxable year) for nurse practitioner students.
Practice location in a health care workforce shortage area.
Credit Amount and Limits
The credit certificate will be issued by MDH in the amount of $1000 for each student whom the Physician or Nurse Practitioner acted as a preceptor without compensation.
The tax credit amount for individual preceptor for any taxable year may not exceed $10,000.
The total amount of income tax credit certificates in total may not exceed $100,000 for any taxable year.
Application will open December 20, 2017 and close January 5, 2018.
The application is currently closed.
Where can I learn more?
Temi Oshiyoye, Director, State Office of Rural Health
Office of Population Health Improvement, MDH
For our updated contact information, please refer to the toolbar "Popular Links" for the "Staff Directory."
Last updated: 2017 July 19
201 W. Preston Street, Baltimore, MD 21201-2399
(410) 767-6500 or 1-877-463-3464
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