Bill > SB1070

This bill expands the healthcare preceptor income tax credit program to address healthcare workforce shortages in Hawaii by making several key changes. The bill broadens the definition of "preceptor" and "eligible student" to include additional healthcare professions like physician assistants, social workers, and dieticians, removing the previous requirement that preceptors be primarily in primary care. It expands tax credit eligibility to include accredited residency and fellowship programs, recognizing that healthcare training extends beyond traditional academic settings. The bill modifies the Preceptor Credit Assurance Committee to include the Director of Health and representatives from residency programs, and clarifies the documentation requirements for claiming the tax credit. The goal is to incentivize healthcare professionals to provide clinical training and supervision to students, thereby supporting the development of Hawaii's healthcare workforce by addressing constraints in clinical education sites and the limited supply of qualified preceptors. The changes will apply to taxable years beginning after December 31, 2025, giving healthcare institutions and professionals time to adapt to the new requirements.

Business and Industry, Health and Social Services

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1070&year=2026