Bill > SB3202

This bill expands eligibility for the Healthcare Preceptor Tax Credit, which incentivizes healthcare professionals to train students and residents in Hawaii, by removing the previous limitation that only primary care providers could claim the credit. It now includes licensed dietitians, physician assistants, and social workers as eligible preceptors and students, and extends the credit to cover residency and fellowship programs, which are advanced training environments for new healthcare professionals. Additionally, the bill modifies the Preceptor Credit Assurance Committee, which oversees the certification of these tax credits, by adding the Director of Health and representatives from residency programs to its membership. These changes are intended to address the state's healthcare provider shortage by encouraging more experienced professionals to mentor and train the next generation of healthcare workers across a broader range of professions and training levels, with the tax credit provisions applying to taxable years beginning after December 31, 2026.

Budget and Finance, Health and Social Services

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=3202&year=2026