HI HB82

Expands the health care preceptor tax credit under section 235-110.25 to include dieticians, physician assistants, and social workers as eligible preceptors and students, in addition to physicians, advanced practice registered nurses, and pharmacists.

Amends the definition of "preceptor" to remove the requirement that a preceptor maintain a "primary care" practice, instead requiring only that their specialty "supports the development and training of an eligible student in primary care."

Clarifies the definition of "volunteer-based supervised clinical training rotation" to allow preceptors to be compensated for standard clinical services, provided they are uncompensated for the training above standard services or any training funded by tuition or state general funds.

Adds the director of health as a member of the preceptor credit assurance committee and updates documentation requirements to include itemized specialties that support eligible student training in primary care.

Applies to taxable years beginning after December 31, 2023, with an effective date of June 30, 3000.