HI SB3202

Expands Hawaii's healthcare preceptor income tax credit (capped at $1,500,000 annually) to include licensed dietitians, physician assistants, and social workers as eligible preceptors and students, in addition to 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 eligibility to residency and fellowship programs, not just academic degree programs, recognizing that post-graduate training environments also rely on volunteer preceptors for clinical education

Adds the Director of Health and representatives of residency programs to the Preceptor Credit Assurance Committee, which certifies tax credits for qualifying preceptors

Clarifies that preceptors may receive standard clinical compensation but cannot be paid specifically for training services from tuition funds or state general funds; requires minimum 80 hours of supervisory time annually to qualify