MT HB163

Creates a $1,000 income tax credit per clinical rotation for health care professionals who serve as unpaid preceptors supervising students in eligible Montana health care training programs, with a maximum credit of $5,000 per tax year

Defines clinical rotation as a minimum of 100 hours of direct supervised clinical training of an eligible student

Covers preceptors who are licensed physicians, physician assistants, advanced practice nurses, pharmacists, psychologists, counselors, physical therapists, occupational therapists, speech therapists, and mental health providers

Eligible students include those in graduate-level programs for nursing, medicine, physician assistant, psychology, counseling, pharmacy, physical therapy, occupational therapy, speech therapy, social work, and behavioral health

Credit is nonrefundable, cannot exceed tax liability, and cannot be carried forward or back; applies to tax years beginning after December 31, 2025