Maryland Income Tax Credit for Preceptors in Areas with Health Care Workforce Shortages

Jamie Cardillo
410.767.6523
mdh.preceptortaxcredit@maryland.gov

Maryland Income Tax Credit for Preceptors in Areas with Health Care Workforce Shortages is a state income tax credit for individuals who have served as preceptors in underserved areas of the Maryland. Eligible preceptors can receive a tax credit certificate of $1,000 for each student whom the applicant served as a preceptor without compensation.

Healthcare professionals who provide preceptorship without compensation in an organized system of clinical experience for the purpose of attaining specified learning objectives are eligible to participate. Eligible healthcare professions include:

• Physician (MD or DO)
• Advanced Practice Registered Nurses
• Nurse Practitioner
• Certified Nurse Midwife
• Clinical Nurse Specialist
• Certified Registered Nurse Anesthetist
• Physician Assistant
• Registered Nurse
• Licensed Practical Nurse

Applicants must meet the following criteria:

• Be recognized as a preceptor by a liaison committee on a medical education accredited medical school or program recognized by the Board of Nursing
• Act as a preceptor for a minimum of three rotations each consisting of 100 hours (a total of 300 preceptor hours within a taxable year) for medical, physician assistant, and nurse practitioner students
• Have a practice location in a healthcare workforce shortage area

$1,000 tax credit per student. Total tax credit amount an individual preceptor may receive cannot exceed $10,000 for any taxable year.

Links to additional guidance and application materials are available on the program website.

Email completed applications to mdh.preceptortaxcredit@maryland.gov by January 5, 2025.

Tax credits are issued on a first come, first served basis and are based on fund​ing availability.