Bill > S1960

This bill establishes a tax credit program to incentivize health care professionals to serve as unpaid preceptors (clinical supervisors) for eligible students in physician, nursing, and physician assistant training programs. Under the program, which begins in tax year 2026, health care practitioners who are Massachusetts residents can claim a tax credit of $1,000 per eligible student rotation, up to a maximum of $5,000 per year, if they meet specific requirements: they must work a minimum of three rotations of at least 100 hours each in areas of the state experiencing healthcare workforce shortages. To receive the credit, practitioners must apply to the Department of Public Health, which will review and certify their application, then issue a tax credit certificate. The bill also mandates an annual report by the Department of Public Health that tracks the number of tax credit certificates issued, breaking down the data by healthcare profession, student participation, and geographic region. The goal of this legislation is to encourage healthcare professionals to provide clinical training to students in underserved areas, thus helping to address healthcare workforce shortages in Massachusetts.

Budget and Finance

https://malegislature.gov/Bills/194/S1960