Bill > HB144

This bill amends Georgia's income tax code to expand and modify a tax credit program for medical preceptors, which provides financial incentives to healthcare professionals who provide uncompensated training to medical students. The key changes include adding dentists to the existing program (previously limited to physicians, advanced practice nurses, and physician assistants), increasing the tax credit amount from a tiered structure to a flat $1,000 per rotation for physicians and dentists and $750 for advanced practice nurses and physician assistants, and introducing an aggregate annual cap of $6 million on total tax credits. The bill maintains the existing limit of ten preceptorship rotations per year for an individual and requires preceptors to register with the state's Area Health Education Centers (AHEC) Program Office. Participants must still provide uncompensated training and cannot receive payment for student training. The bill extends the sunset provision of the tax credit program from December 31, 2026, to December 31, 2030, and requires annual reporting on the program's usage and impact. The changes will take effect for taxable years beginning on or after January 1, 2026, with the aim of supporting medical education and training in Georgia by providing a financial incentive for healthcare professionals to mentor students.

Budget and Finance

https://www.legis.ga.gov/legislation/69566