Maryland Department of Health
Office of Population Health Improvement

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Maryland Income Tax Credit for Preceptors

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The Maryland Income Tax Credit for Preceptors application cycle opens on December 1, 2024. Application components will be accepted starting on that date.

Preceptors of Nurse practitioner, physician assistant, registered nursing, and licensed practical nurse students:  Please note, limited funding is available for Tax Year 2024 income tax credit certification.


​​Background

​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:
​Originating Bill: 

​​Tax–General Article, §10–738, Annotated Code of Maryland

Senate Bill 0411 (2016)​

House Bill 1494​​​​

​Nurse Practitioner Student Preceptors:
​Originating Bill: 

​Tax–General Article, §10–739, Annotated Code of Maryland
Senate Bill 0411 (2016)
House Bill 1494​

​​Physician Assistant Student Preceptors:
​Originating Bill: 

​Tax–General Article, §10–752, Annotated Code of Maryland
Senate ​Bill 0102 (2021)​​
House Bill 1252​

​​Registered Nurse & Licensed Practical Nurse Student Preceptors:
​Originating Bill: 

​Tax-General Article,  §10-​739.1, An​​notated Code of Maryland
​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.

  • It is vital and the responsibility of the applicant to 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.

Application Process

​​​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​​​​. 


​Maryland Department of Health
201 W. Preston Street
Baltimore, MD 21201
Phone: 410-767-6123
mdh.preceptortaxcredit@maryland.gov

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Last updated:  November 25, 2024