HI HB2206

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

Removes the primary care specialty requirement, allowing preceptors in specialty areas like cardiology, pulmonology, and behavioral health to qualify for the tax credit

Extends tax credit eligibility to residency and fellowship programs for all eligible healthcare professions, not just academic degree programs

Maintains the annual cap of $1,500,000 in total certified tax credits across all taxpayers, with credits certified in order of submission

Adds the Director of Health and representatives from residency programs with eligible students to the Preceptor Credit Assurance Committee, effective for taxable years beginning after December 31, 2026