INCOME TAX CREDIT FOR PRECEPTORS
Income Tax Credit for Preceptors
in Areas with Health Care Workforce Shortages
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 programs are generated by the Board of Nursing.
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