Bill > H3218

This bill establishes a tax credit program designed to incentivize health care professionals to serve as preceptors (clinical trainers) for students in medical training programs. Under this legislation, health care practitioners who are Massachusetts residents can claim a tax credit of $1,000 for each eligible student rotation they complete without compensation, with a maximum annual credit of $5,000. To qualify, practitioners must work at least three rotations of 100 hours each in areas of the state experiencing healthcare workforce shortages, and must be licensed physicians, nurses, or physician assistants training students in approved medical programs. The Department of Public Health will review and certify these tax credits on a first-come, first-served basis, and will be required to issue an annual report analyzing the number of tax credit certificates issued, breaking down the data by profession, student participation, and regional distribution. The tax credits will be available for tax years beginning on or after January 1, 2026, and are intended to encourage healthcare professionals to participate in clinical training programs and help address workforce shortages in the Commonwealth.

Budget and Finance

https://malegislature.gov/Bills/194/H3218