MA H3218

Creates a state income tax credit for licensed physicians, nurses, advanced practice nurses, and physician assistants who serve as unpaid preceptors (clinical trainers) for health care students beginning January 1, 2026

Tax credit equals $1,000 per eligible student rotation, with a maximum credit of $5,000 per practitioner per tax year; unused credits cannot be carried forward

Preceptors must complete a minimum of three rotations of at least 100 hours each in areas designated by the Department of Public Health as having health care workforce shortages

Eligible students must be Massachusetts residents enrolled in approved physician, nursing, or physician assistant training programs

Requires the Department of Public Health to issue annual reports analyzing the number of tax credit certificates issued, broken down by profession and geographic region