Maryland Department of Health
Office of Population Health Improvement

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Maryland Preceptor Tax Credit Program

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Preceptor Tax Credit Program Qualifications

In order to qualify for the tax credit under the Preceptor Tax Credit Programs, a health professional must meet the criteria described below during the Tax Year for which they are applying for a tax credit.  Qualification criteria include specific attributes related to:

  • ​Type of professional/preceptor

  • Student type

  • Enrollment of students in a recognized preceptorship program

  • Rotation hours

  • Preceptor practice site location​


Qualifying Prof​essionals/Preceptors, Student Types, and Preceptorship Programs

Healthcare professionals must serve without compensation as a preceptor of an eligible student type, in a recognized preceptorship program. A preceptorship program means an organized system of clinical experience for​ the purpose of attaining specified learning objectives. See the chart below for qualifying professionals, student types, and preceptorship programs:


Qualifying Pro​fession​als/Preceptors

Qualifying Student Type

Medical

NP

PA

RN

LPN

Physician (MD or DO)

✔

✔

✔

Advanced Practice Registered Nurse (APRN)




​Nurs​​​​​​​​​​e Practitioner (NP)

​
​✔
​✔
​✔
​✔

​Certified Nurse Midwife (CNM)​


✔

✔

Clinical Nurse Speci​​alist (CNS)
​

✔

✔

Certified R​egistered Nurse Anesthetist (CRNA)
​

✔

✔

Physician Assista​nt (PA)

✔

Registered Nurse (RN)


✔

✔

Licensed Pra​ctical Nurse (LPN)



✔

Recognized Preceptorship Programs​​

In-state 

UMD, JHU

See ​link

See Link​​

See lin​k

See link

Out-of-state 

N/A

See link

N/A

See link​

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​Minimum Rotation and Hours per Rotation​

​Minimum 3 rotations of: 

​≥ 100 hours
each

​≥ 90 hours
each

​≥ 100 hours
each

​≥ 9​0 hours
each

≥ 90 hours
each​

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Qualif​ying Rotation Hours


​1.  Precept​ors must act as a preceptor for a minimum of three (3) distinct rotations, cons​isting of a minimum number of rotation hours, dependent on the student type:

    • For medical students: Rotations must consist of at least 100 hours of community–based clinical training within a taxable year.
    • For physician assistant students:  Rotations must consist of at least 100 hours of  community–based clinical training in family medicine, general internal medicine, or general pediatrics within a taxable year.
    • For nurse practitioner, registered nurse, or licensed practical nurse students: Rotations must consist of at least 90 hours of community–based clinical training within a taxable year. 

2.  ​Precep​​tor applications may include students that participate in multiple rotations with the preceptor during the tax year, if the preceptor is able to demonstrate distinct rotations that serve the learning objectives of multiple distinct academic courses.  ​

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​​Qualifying Practice Sites

Health care professionals must provide the community clinical preceptorship rotations at a practice site located within an area with health care workforce shortages determined by being situated within one of the following, a:

Click on the links associated with each shortage designation to determine a practice site's inclusion in the criteria. 

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Credit Amounts and Limits

  • Tax credit certificates will be issued by MDH in the amount of $1,000 for each rotation for which a Physician, Physician Assistant, Advanced Practice Registered Nurse, or Licensed Practical Nurse acted as a preceptor without compensation and meets all other qualifying criteria.

  • Tax credits may not exceed $10,000 per individual preceptor per tax year.

  • Tax credits are issued on a first come first serve basis as applications are received, and are based on the availability of funding each tax year.



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Last Update: 11-24-2025​
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