GA HB144

Adds licensed dentists as eligible community-based faculty preceptors who can claim tax credits for training medical, dental, advanced practice nursing, and physician assistant students in Georgia

Increases tax credit to a flat $1,000 per preceptorship rotation for physicians and dentists, and $750 per rotation for advanced practice registered nurses and physician assistants (eliminating previous tiered structure)

Establishes a $6 million aggregate annual cap on total tax credits allowed under the program

Extends the sunset date for the tax credit program from December 31, 2026 to December 31, 2030

Becomes effective July 1, 2025, applying to taxable years beginning on or after January 1, 2026