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Bill

S 1960

An Act establishing tax credits for health care preceptorship

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

Massachusetts establishes tax credits for health care providers serving as clinical preceptors to incentivize workforce training and education expansion.

Reporting date extended to Thursday June 25, 2026
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Bill Summary · S 1960

Legislative bill overview

S 1960 establishes tax credits for health care providers who serve as preceptors—experienced clinicians who train and supervise students and early-career professionals in clinical settings. The bill aims to incentivize health care facilities to participate in workforce development by offering financial relief through the state's tax system.

Why is this important

Health care preceptorship is critical infrastructure for training the next generation of physicians, nurses, physician assistants, and other clinicians, yet it requires substantial time and resources from practicing providers. By creating tax incentives, Massachusetts seeks to ease the financial burden on health care organizations and individual practitioners, potentially expanding training capacity in a state facing health care workforce shortages.

Potential points of contention

  • Definition and eligibility scope: Ambiguity about which practitioners qualify as "preceptors" and which health care settings are eligible could create administrative challenges and disputes over tax credit access.
  • Cost to the state: Tax credits represent foregone revenue; lawmakers may debate whether this indirect subsidy represents good fiscal policy compared to direct funding mechanisms.
  • Equity concerns: Credits may disproportionately benefit larger, wealthier health systems with existing preceptorship programs over smaller rural or underserved facilities that lack capacity to participate.

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

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