HI HB1591

Expands Hawaii's healthcare preceptor tax credit to include physician assistants, dietitians, and social workers as eligible preceptors and students, in addition to physicians, nurses, and pharmacists

Removes the "primary care" specialty requirement for preceptors, allowing healthcare professionals in any specialty that supports clinical training to qualify for the tax credit

Extends tax credit eligibility to accredited residency and fellowship programs, not just academic degree programs, recognizing that additional clinical training often requires preceptor support

Adds the Director of Health and representatives from residency programs to the Preceptor Credit Assurance Committee, which oversees tax credit certification

Clarifies that preceptors providing at least 80 hours of annual supervised clinical training may qualify even if they receive standard clinical compensation, as long as they are uncompensated specifically for the training component