Expands eligibility for the healthcare preceptor tax credit to include additional professions and residency programs.

The bill modifies the healthcare preceptor tax credit program in Hawaii to broaden eligibility. It removes the requirement that preceptors must be primary care providers and expands the list of eligible professions to include physician assistants, social workers, and dieticians. Additionally, it extends the tax credit to preceptors involved in accredited residency programs. The bill also updates the definitions of "preceptor" and "volunteer-based supervised clinical training rotation" to clarify the scope of the program.

Expands eligibility for the healthcare preceptor tax credit to include additional professions and residency programs.

The bill modifies the healthcare preceptor tax credit program in Hawaii to broaden eligibility. It removes the requirement that preceptors must be primary care providers and expands the list of eligible professions to include physician assistants, social workers, and dieticians. Additionally, it extends the tax credit to preceptors involved in accredited residency programs. The bill also updates the definitions of "preceptor" and "volunteer-based supervised clinical training rotation" to clarify the scope of the program.