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H 3218

An Act establishing tax credits for health care preceptorship

194th Legislature (2025-2026) Introduced by Sal DiDomenico and 1 co-sponsor

Provides a tax credit program up to $5,000 per practitioner per year to incentivize unpaid health care preceptors supervising students in shortage areas.

Accompanied a study order, see H5318
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Bill Summary · H 3218

Summary of H.3218 — An Act establishing tax credits for health care preceptorship

Overview

H.3218 is a Massachusetts bill that would create a state income tax credit program to reward health care practitioners who serve as unpaid preceptors in health care preceptorships with eligible students. The program targets areas identified as having health care workforce shortages and is administered by the Department of Public Health (DPH) in coordination with the Department of Revenue (DOR). The bill adds a new Section 6O to Chapter 62 of the General Laws.

Purpose and intent

  • Encourage and expand clinical training opportunities for health care students (physicians, nurses, and physician assistants) by increasing the availability of preceptorships.
  • Provide a monetary incentive to health care practitioners who supervise eligible students without compensation in shortage areas.
  • Collect and report data on the scope and geographic distribution of these preceptorships and related tax credits.

Key provisions

Definitions (Section 6O(a))

  • Department: Department of Public Health (DPH).
  • Eligible student: Massachusetts resident enrolled in an approved physician training, nursing, or physician assistant training program.
  • Health care practitioner: Licensed physician, registered nurse or advanced practice nurse, or physician assistant.
  • Preceptorship program: Organized clinical experiences pairing an eligible student with a qualified health care practitioner preceptor.

Tax credit mechanics (Section 6O(b)-(c))

  • Tax years: Beginning January 1, 2026.
  • Eligibility: A resident health care practitioner who serves as a preceptor without compensation for at least three rotations, each rotation totaling at least 100 hours, in a designated shortage area.
  • Credit amount: $1,000 per eligible student rotation (minimum hours requirement satisfied).
  • Annual cap per practitioner: Up to $5,000 for any taxable year.
  • Limitation: The total credit claimed in a year may not exceed the practitioner’s state income tax due for that year.
  • Carryover: Unused credits may not be carried forward to future years.
  • Certification and administration: DPH reviews applications and certifies credits; each application must include practitioner name, preceptorship program details, the number and names of eligible students supervised, and other required information.
  • Allocation: Credits are awarded on a first-come, first-served basis; DPH notifies applicants of approval/denial and issues tax credit certificates to the practitioner and to DOR.

Regulatory and reporting provisions (Section 6O(d))

  • DPH, in consultation with DOR, must adopt regulations to implement the program.
  • Annual reporting: DPH must report on the number of tax credit certificates issued, by profession and by region, including program participation and regional distribution, and compare participation of eligible students with those whose preceptors received credits.

Administration and affected parties

  • Affected individuals: Health care practitioners (physicians, nurses/APNs, and physician assistants) who serve as unpaid preceptors; eligible students in approved training programs.
  • Affected programs: Approved preceptorship programs linked to the eligible professions.
  • State agencies: Department of Public Health and Department of Revenue.

Timetable and status

  • Introduced: February 27, 2025.
  • Referred to: Revenue.
  • Legislative actions indicate hearing rescheduled to September 16, 2025 (A-1 and virtual), with updated end times.
  • Related bill: HD 3591 replaces this version.

Potential impact

  • Financial: Provides up to $5,000 per practitioner per year in tax credits, potentially reducing the net cost of preceptorship involvement for busy clinicians.
  • Workforce: May incentivize more practitioners to supervise students in shortage areas, expanding experiential learning and potentially addressing care access gaps.
  • Reporting: Establishes a framework for tracking program usage and geographic distribution of preceptorships.

If you’d like, I can extract exact timelines for the hearing and provide a side-by-side comparison with related bills.

Compiled from official sources — confirm details with the bill’s official record.

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