CO HB1005

Extends the tax credit for rural and frontier health-care preceptors from expiring January 1, 2023 to January 1, 2033, allowing eligible preceptors to claim up to $1,000 annually for providing mentoring to health professional students.

Expands the definition of eligible preceptors to include registered nurses, registered dental hygienists, pharmacists, licensed psychologists, licensed clinical social workers, licensed professional counselors, licensed marriage and family therapists, psychiatric nurse specialists, and addiction counselors in addition to physicians and dentists.

Broadens eligible students from "graduate students" pursuing specific medical degrees to "health professional students" seeking any degree or certification in primary health-care fields at accredited Colorado institutions.

Increases the maximum number of preceptors eligible to claim the credit annually from 200 to 300.

Requires certification forms submitted with tax returns to identify the number of eligible health professional students instructed, trained, or supervised during the tax year to allow measurement of credit effectiveness.