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Bill > HB595


MD HB595

MD HB595
Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations


summary

Introduced
01/28/2026
In Committee
01/28/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Altering eligibility for a credit against the State income tax for physician preceptors by repealing a requirement that a student in a physician preceptorship program be enrolled in a medical school or medical training program in the State and reducing the required number of hours for a preceptor rotation for community-based clinical training; and applying the Act to taxable years beginning after December 31, 2025.

AI Summary

This bill modifies the requirements for a state income tax credit available to licensed physicians who serve as preceptors, which are doctors who supervise and train medical students. Specifically, it removes the stipulation that students must be enrolled in a medical school or training program located within the state, and it reduces the minimum required hours for community-based clinical training rotations from 100 to 90 hours. These changes are intended to encourage more physicians to participate in preceptorship programs in areas facing healthcare workforce shortages, and the bill applies to tax years beginning after December 31, 2025.

Committee Categories

Budget and Finance

Sponsors (8)

Last Action

House Ways and Means Hearing (13:00:00 2/12/2026 ) (on 02/12/2026)

bill text


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