SB 1215 Summary

• Expands the healthcare preceptor income tax credit program to include physician assistants, social workers, and licensed dieticians as eligible preceptors and students.

• Amends the definition of "preceptor" to allow specialists whose specialty supports primary care or behavioral health care training, removing the requirement that preceptors maintain a primary care practice.

• Clarifies that preceptors can be compensated for standard clinical services as long as they receive no compensation specifically for the supervisory training or from tuition/state general funds.

• Adds the Director of Health as a member of the preceptor credit assurance committee and restructures committee membership to include the director alongside representatives from the Hawaii/Pacific basin area health education center, center for nursing, and academic programs.

• Effective December 31, 2050, with tax credit provisions applying to taxable years beginning after December 31, 2023.