Bill > HB303

This bill expands the healthcare preceptor income tax credit program to address healthcare workforce shortages in Hawaii by making several key changes. The bill removes the previous requirement that preceptors specialize in primary care, and instead broadens the definition of preceptors to include licensed dietitians, physician assistants, and social workers, in addition to existing eligible professionals like physicians and pharmacists. It also expands the definition of eligible students to include students and residents from these additional professional categories. The legislation clarifies that "volunteer-based supervised clinical training rotation" means at least 80 hours of annual supervised clinical training, where the preceptor may receive compensation for standard clinical services but remains uncompensated for the additional training and educational services. The bill further modifies the Preceptor Credit Assurance Committee's membership to include the Director of Health and representatives from academic and residency programs with eligible students. The changes aim to incentivize more healthcare professionals to provide clinical training and supervision, ultimately helping to address the projected shortage of healthcare providers in Hawaii. The tax credit provisions will apply to taxable years beginning after December 31, 2025, with the overall act taking effect on December 31, 2050.

Budget and Finance, Business and Industry, Health and Social Services

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=303&year=2026