PA HB390

Health care providers who serve as preceptors may deduct $1,000 from their Pennsylvania taxable income for providing volunteer-based supervised clinical training to students, regardless of the number of rotations supervised.

Eligible preceptors include physicians, osteopathic physicians, advanced practice registered nurses, nurse anesthetists, physician assistants, and registered nurses with Pennsylvania licenses who maintain primary care practices in the Commonwealth.

Training rotations must total at least 80 hours of uncompensated supervisory time annually for eligible students enrolled in programs approved by the State Board of Nursing or State Board of Medicine.

Establishes a Preceptor Certification Committee within the Department of Revenue, composed of representatives from the Department of Health, State Board of Medicine, and State Board of Nursing, to verify and certify deduction applications within 30 days of each calendar year's close.

The deduction cannot result in a refund or carryover credit if it exceeds the tax owed; the act takes effect 60 days after enactment.