Bill > HB390

This bill introduces a new tax deduction for healthcare providers who serve as preceptors by supervising volunteer-based clinical training rotations for eligible students. Specifically, healthcare providers can deduct $1,000 from their taxable income for each supervised clinical rotation that is at least 80 hours long. A new Preceptor Certification Committee will be established within the Department of Health, comprised of representatives from the Department of Health and relevant state medical and nursing boards. The committee will be responsible for developing a certification process, collecting documentation about the preceptorship (including the provider's name, address, license number, rotation dates, and confirmation that the training was uncompensated), and verifying that the healthcare provider meets all requirements. Eligible students include medical students, nursing students, physician assistant students, and other advanced practice healthcare students enrolled in academic programs. To claim the deduction, providers must obtain a certificate from the committee and file it with their tax return. The deduction cannot result in a tax refund or carryover credit, and it is designed to incentivize healthcare professionals to provide unpaid clinical training to students in primary care settings.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=390