1. A. The purpose of this chapter is to establish regulatory provisions related to the State income tax credit program for the following qualified health care practitioners who serve as preceptors without compensation in health care workforce shortage areas:

   1. (1) Physicians;
   2. (2) Advanced practice registered nurses;
   3. (3) Physician assistants;
   4. (4) Registered nurses; and
   5. (5) Licensed practical nurses.
2. B. This chapter describes the procedures used by the Maryland Department of Health to assess eligibility of applicants, process applications, and certify income tax credits for approved applications.

Authority: Tax-General Article, §§10-738, 10-739, 10-739-1, and 10.752, Annotated Code of Maryland

Effective date: January 29, 2018 (45:2 Md. R. 68)

Chapter revised effective September 19, 2022 (49:19 Md. R. 868)

Chapter revised effective March 2, 2026 (53:4 Md. R. 184)