• English

    Google Translate Disclaimer

    The Maryland Department of Information Technology (“DoIT”) offers translations of the content through Google Translate. Because Google Translate is an external website, DoIT does not control the quality or accuracy of translated content. All DoIT content is filtered through Google Translate which may result in unexpected and unpredictable degradation of portions of text, images and the general appearance on translated pages. Google Translate may maintain unique privacy and use policies. These policies are not controlled by DoIT and are not associated with DoIT’s privacy and use policies. After selecting a translation option, users will be notified that they are leaving DoIT’s website. Users should consult the original English content on DoIT’s website if there are any questions about the translated content.

    DoIT uses Google Translate to provide language translations of its content. Google Translate is a free, automated service that relies on data and technology to provide its translations. The Google Translate feature is provided for informational purposes only. Translations cannot be guaranteed as exact or without the inclusion of incorrect or inappropriate language. Google Translate is a third-party service and site users will be leaving DoIT to utilize translated content. As such, DoIT does not guarantee and does not accept responsibility for, the accuracy, reliability, or performance of this service nor the limitations provided by this service, such as the inability to translate specific files like PDFs and graphics (e.g. .jpgs, .gifs, etc.).

    DoIT provides Google Translate as an online tool for its users, but DoIT does not directly endorse the website or imply that it is the only solution available to users. All site visitors may choose to use alternate tools for their translation needs. Any individuals or parties that use DoIT content in translated form, whether by Google Translate or by any other translation services, do so at their own risk. DoIT is not liable for any loss or damages arising out of, or issues related to, the use of or reliance on translated content. DoIT assumes no liability for any site visitor’s activities in connection with use of the Google Translate functionality or content.

    The Google Translate service is a means by which DoIT offers translations of content and is meant solely for the convenience of non-English speaking users of the website. The translated content is provided directly and dynamically by Google; DoIT has no direct control over the translated content as it appears using this tool. Therefore, in all contexts, the English content, as directly provided by DoIT is to be held authoritative.

    Income Tax Credit for Preceptors

    ​Income Tax Credit for Preceptors in Areas with Health Care Workforce Shortages



    Though dedicated healthcare providers work to meet the varied healthcare needs of Marylanders every day, healthcare workforce shortages persist. The Income Tax Credit for Preceptors in Areas with Health Care Workforce Shortages Programs (Preceptor Tax Credit Programs) aims to improve the number of graduating healthcare professionals and support the recruitment and retention of the health professional workforce in Maryland.  Through an annual application cycle, the Program authorizes a credit against the State income tax for individuals who served as an uncompensated preceptor in certain preceptorship programs in healthcare workforce shortage areas within the most recent tax year.  


    The Preceptor Tax Credit Programs are authorized via State law as follows: 


    Physicians (Medical School) Student Preceptors: Tax–General Article, §10–738, Annotated Code of Maryland

                                            Originating Bill: Senate Bill 0411 (2016)

    Nurse Practitioner Student Preceptors: Tax–General Article, §10–739, Annotated Code of Maryland

                                            Originating Bill: Senate Bill 0411 (2016)

    Physician Assistant Student Preceptors: Tax–General Article, §10–752, Annotated Code of Maryland

                                            Originating Bill: Senate Bill 0102 (2021) 

    Registered Nurse & Licensed Practical Nurse Student Preceptors: Tax-General Article, §10-739-1, An​​notated Code of Maryland

    Originating Bill: House Bill 1208 (2022)



    The Maryland Department of Health (MDH) implements the Preceptor Tax Credit Programs according to the parameters outlined in Maryland State law. Tax credits are issued based on applicant qualification and the availability of funding each tax year. To request tax credits, preceptors must submit a complete application to the program during the open application cycle for the tax year for which they are served.  Credits can only be certified up to the funding amounts available each year.  Credits are not guaranteed.


    Preceptor Tax Credit Program Qualification

    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 Professionals/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 Professionals/Preceptors

    Qualifying Student Type






    Physician (MD or DO)

    Advanced Practice Registered Nurse (APRN)

    Nurse Practitioner (NP)

    Certified Nurse Midwife (CNM)

    Clinical Nurse Specialist (CNS)

    Certified Registered Nurse Anesthetist (CRNA)

    Physician Assistant (PA)

    Registered Nurse (RN)

    Licensed Practical Nurse (LPN)

    Recognized Preceptorship Programs


    UMD, JHU

    See link

    See link

    See link

    See link



    See link


    See link


    Qualifying Rotation Hours 

    Healthcare professionals must act as a preceptor for a minimum of three distinct rotations, each consisting of at least 100 hours (a minimum total of 300 preceptor hours) ​of community–based clinical training​ within a taxable year.  

    A physician assistant student preceptor must act as a preceptor for a minimum of three rotations, each consisting of at least 100 hours of community–based clinical training in family medicine, general internal medicine, or general pediatrics.

    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.

    Credit Amount 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.

    Application Cycle

    The annual Preceptor Tax Credit Programs application is open from December 1 through January 5 for the preceding tax year (December 1, 2023 application opening for the 2023 tax year). All components of the application must be received by the application cycle deadline. It is vital that applicants track the submission of their application documentation to ensure on-time delivery of a complete and accurate application,  including required validation documentation from academic institutions.

    Complete program applications are processed within 45 days of program receipt, on a first-come, first-served basis. Please note that processing times may be delayed if a particular application requires follow-up.

    Tax credits are issued based on applicant qualification and are subject to the availability of funds.  Credits can only be certified up to the funding amounts available each year and are not guaranteed for every eligible applicant.  


    Application Materials

    The application cycle is now closed.

    Frequently Asked Questions

    Download a copy of the FAQ document h​ere​​.



    If you would like to sign up for our Workforce Listserv to receive updates about the Preceptor Tax Credit Programs click h​e​re​​​​. 

    ​Maryland Department of Health

    201 W. Preston Street, 4th Floor

    Baltimore, MD 21201

    Phone: 410-767-6123


    Last updated: 2023 May 11