Income Tax Credit for Preceptors

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 or physician assistant 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. 


  • Physicians, Physician Assistants 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 100 hours (a total of 300 preceptor hours within a taxable year) for medical students and nurse practitioner students.   
  • Practice in an area identified as having a health care workforce shortage. 

Credit Amount and Limits 

  • The credit certificate will be issued by MDH in the amount of $1000 for each student whom the Physician, Physician Assistant 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. 

Where can I learn more? 

Sadé Diggs 

MPH Coordinator 

Office of Workforce Development and  

State Office of Rural Health Office of Population Health Improvement Maryland Department of Health  

Phone: 410-767-6123 


For full details, refer to the Maryland Income Tax Credit for Preceptors and the program amendment from the 2021 legislative session. 


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