A healthcare practitioner preceptor in a preceptorship program is eligible for an income tax credit if the individual served:

1. A. Without compensation for a minimum of three rotations; and
2. B. In a health care workforce shortage area.

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)