HI HB876

Expands the healthcare preceptor income tax credit to include seven additional health professions: psychologists, physician assistants, marriage and family therapists, mental health counselors, clinical social workers, rehabilitation counselors, and school counselors.

Adds corresponding student categories for these professions to the definition of "eligible student," allowing their trainees to participate in the preceptor tax credit program.

Removes the requirement that preceptors maintain exclusively primary care practices, instead requiring that their specialty "supports the development and training of an eligible student in primary care."

Updates accreditation standards to specify accrediting bodies for each profession type, including the Accreditation Review Commission on Education for the Physician Assistant and the Council on Social Work Education.

Effective for taxable years beginning after December 31, 2025.