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    Income Tax Credit for Preceptors

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

     

    Background

    Though dedicated healthcare providers work to meet the varied health care 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 health care professionals and support 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 health care 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.

     

    Preceptor Tax Credit Program Qualification


    In order to qualify for 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 tax credit.  Qualification criteria include specific attributes related to:

    • Type of professional/preceptor

    • Student type

    • Enrollment of student in a recognized preceptorship program

    • Rotation hours

    • Preceptor practice site location

     

    Qualifying Professionals/Preceptors, Student Types, and Preceptorship Programs

     

    Health care professionals must serve without compensation as a preceptor of an eligible student type, in a recognized preceptorship program. 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

    Medical

    NP


    PA


    RN


    LPN


    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

    In-state 

    UMD, JHU

    See link

    See link


    See link

    See link

    Out-of-state 

    N/A

    See link

    N/A

    See link

     

    Qualifying Rotation Hours 

    Health care 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, 2022 opening for the 2022 tax year). Complete applications are processed within 45 days of program receipt, on a first come, first served basis. Tax credits will be issued based on applicant qualification and are subject to the availability of funds. Please note that processing times may be delayed if a particular application requires follow-up.

     

    Application Materials


    The application cycle is now closed.

    ​​ 

    Frequently Asked Questions

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

     

    Contact​

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


    Sadé Diggs

    Maryland Department of Health

    201 W. Preston Street, 4th Floor

    Baltimore, MD 21201

    Phone: 410-767-6123

    mdh.providerworkforceprograms@maryland.gov​​

     

    Sara Seitz

    Maryland Department of Health

    201 W. Preston Street, 4th Floor

    Baltimore, MD 21201

    Phone: 410-767-6123

    mdh.providerworkforceprograms@maryland.gov​​​​

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    Last updated: 2022 December 1