Establishes tax credits for health care practitioners who serve as preceptors in approved preceptorship programs.

The bill establishes tax credits for health care practitioners who serve as preceptors in approved preceptorship programs. A health care practitioner can claim a credit of up to $1,000 for each eligible student rotation, provided the practitioner meets specific criteria, such as working a minimum of three rotations of at least 100 hours each in areas identified as having a health care workforce shortage. The tax credit cannot exceed the state income tax imposed for that taxable year and cannot be carried over to any other year.

Establishes tax credits for health care practitioners who serve as preceptors in approved preceptorship programs.

The bill establishes tax credits for health care practitioners who serve as preceptors in approved preceptorship programs. A health care practitioner can claim a credit of up to $1,000 for each eligible student rotation, provided the practitioner meets specific criteria, such as working a minimum of three rotations of at least 100 hours each in areas identified as having a health care workforce shortage. The tax credit cannot exceed the state income tax imposed for that taxable year and cannot be carried over to any other year.