Bill > HB876

This bill expands the healthcare preceptor tax credit program to include additional healthcare professionals and students in Hawaii. Specifically, the bill adds psychology, physician assistant, marriage and family therapist, mental health counselor, clinical social worker, rehabilitation counselor, and school counselor students to the definition of "eligible student" for the tax credit. Similarly, it amends the definition of "preceptor" to include these professionals as eligible for the tax credit. The bill aims to address healthcare workforce shortages in Hawaii by incentivizing professionals to provide supervised clinical training to students in various healthcare fields. The tax credit applies to uncompensated clinical training rotations of at least 80 hours annually, where a licensed professional provides personalized instruction and supervision to a student in a nationally accredited academic program. The expanded tax credit will take effect for taxable years beginning after December 31, 2025, and is designed to encourage more healthcare professionals to participate in training the next generation of healthcare providers in the state.

Health and Social Services

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=876&year=2026