HI SB1215

Expands the healthcare preceptor income tax credit program under Hawaii Revised Statutes section 235-110.25 to include physician assistants, social workers, and licensed dieticians as eligible preceptors and students.

Removes the requirement that preceptors maintain a "primary care" practice, allowing specialty preceptors whose specialty supports primary care or behavioral health care training to qualify for tax credits.

Clarifies that preceptors can be compensated for standard clinical services while remaining uncompensated for the clinical training itself, or uncompensated for training services funded through tuition or state general funds.

Modifies the preceptor credit assurance committee membership to include the director of health or the director's designee as a voting member.

Adds definitions for "behavioral health care," "dietician student," "physician assistant student," and "social work student" to the tax credit statute.