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SD 2309

An Act establishing tax credits for health care preceptorship

194th Legislature (2025-2026) Introduced by Sal DiDomenico

Creates a state tax credit program to reward unpaid health care preceptors for eligible students, up to $5,000 per year ($1,000 per rotation) in shortage areas.

House concurred
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Bill Summary · SD 2309

Summary of Senate Bill SD 2309 — An Act Establishing Tax Credits for Health Care Preceptorship

Overview

  • Bill Number: SD 2309
  • Title: An Act establishing tax credits for health care preceptorship
  • Status: House concurred; referred to the Committee on Revenue
  • Introduced: February 27, 2025
  • Classification: proposed bill (Massachusetts)

The bill adds a new tax credit program under Chapter 62 of the General Laws to encourage health care preceptorships—formal, supervised clinical experiences pairing eligible students with practicing health care professionals.

Purpose and Intent

  • Create financial incentives for health care practitioners to serve as unpaid preceptors for eligible students.
  • Address health care workforce shortages by expanding hands-on training opportunities for students in medicine, nursing (including advanced practice nurses), and physician assistant training.
  • Improve the pipeline of trained health care workers within the Commonwealth.

Key Provisions

New Statutory Section

  • Adds Section 6O to Chapter 62 (state income tax) requiring regulations and annual reporting by the Department of Public Health (DPH).

Definitions

  • Department: Department of Public Health.
  • Eligible student: Commonwealth resident enrolled in an approved physician training program, registered nursing program, or physician assistant training program.
  • Health care practitioner: Licensed physician, registered nurse or advanced practice nurse, or physician assistant.
  • Preceptorship program: An organized system of clinical experience pairing an eligible student with a qualifying preceptor to attain specified learning objectives.

Tax Credit Eligibility and Scope

  • Effective for tax years beginning on or after January 1, 2026.
  • A resident health care practitioner may claim a credit against the state income tax for serving as a preceptor without compensation in an approved program, provided:
    • Minimum of three rotations, each at least 100 hours.
    • Service occurs in a health care workforce shortage area identified by the Department.
  • Total credits for any taxable year cannot exceed the practitioner’s state income tax liability for that year.
  • Unused credits may not be carried over to other years.

Credit Certification and Limits

  • DPH, upon application, certifies $1,000 per eligible student rotation meeting the minimum requirements.
  • Application must include: practitioner’s name, program information, number/names of eligible students served as preceptors, and other required details.
  • Per-tax-year credit per practitioner cannot exceed $5,000.
  • Approvals are on a first-come, first-served basis.
  • Approved certificates are issued to both the Department of Revenue and the practitioner.

Administrative Provisions

  • DPH, in coordination with the Department of Revenue (DOR), to adopt implementing regulations.

Reporting

  • Annual reporting requirement (DPH) on:
    • Number of tax credit certificates issued (by year and profession).
    • Number of eligible students participating in preceptorships tied to tax credits.
    • Regional analysis of where programs are located.
    • Comparison between Commonwealth-wide eligible students and those in programs involving a preceptor receiving a tax credit, where possible.

Impact and Implications

  • Encourages clinical training opportunities in underserved or shortage areas, potentially expanding the health care workforce pipeline.
  • Provides up to $5,000 per practitioner per year, with $1,000 credit per qualifying student rotation, capped by the practitioner’s own tax liability.
  • Administrative and reporting requirements will require coordination between DPH and DOR.
  • Credits are non-cumulative across years and do not roll over if unused.

Timeline

  • Tax years starting 2026 and onward: credits available.
  • 2025: Legislature shows action (House concurred and referred to Revenue).

This summary captures the bill’s substantive components, the eligibility framework, credit mechanics, and the oversight provisions designed to monitor effectiveness and geographic distribution.

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

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