HI SB3208

Amends the definition of "preceptor" to remove the requirement that they maintain a "primary care" practice, allowing specialists whose specialty supports primary care training to qualify for the income tax credit under section 235-110.25.

Clarifies the definition of "volunteer-based supervised clinical training rotation" to allow preceptors who are compensated for standard clinical services to still qualify if they are uncompensated for training services above their clinical duties or if training is not funded by tuition or state general funds.

Adds a new documentation requirement for the preceptor credit assurance committee: itemized specialties that support the development and training of eligible students in primary care.

Adds the Director of Health (or designee) as a member of the preceptor credit assurance committee, which previously included only representatives from the Hawaii/Pacific basin area health education center, center for nursing, and academic programs.

Effective July 1, 2022, with section 2 applying to taxable years beginning after December 31, 2021.