HI HB876

Expands Hawaii's healthcare preceptor income tax credit to include additional professions beyond physicians, advanced practice registered nurses, and pharmacists

Adds psychologists, physician assistants, marriage and family therapists, mental health counselors, clinical social workers, rehabilitation counselors, and school counselors as eligible preceptors who can receive the tax credit

Expands the definition of "eligible student" to include students in psychology, physician assistant, marriage and family therapy, mental health counseling, clinical social work, rehabilitation counseling, and school counseling programs

Modifies preceptor requirements so that specialty providers who support the development and training of students in primary care can qualify for the credit

Applies to taxable years beginning after December 31, 2025