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Bill

HB 90

HEALTH CARE PRECEPTOR INCOME TAX CREDIT

2026 Regular Session Introduced by Marianna Anaya and 2 co-sponsors

New Mexico proposes tax credits for healthcare professionals who mentor and train students and residents in clinical settings to boost workforce development capacity.

action postponed indefinitely
#health&healthfacilities #taxation #income
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Bill Summary · HB 90

Legislative bill overview

HB 90 would establish an income tax credit for healthcare professionals who serve as preceptors—experienced clinicians who train and supervise students and residents in clinical settings. The bill aims to incentivize experienced healthcare workers to take on teaching roles, which are often unpaid or underpaid despite requiring significant time and expertise.

Why is this important

Healthcare workforce training depends heavily on preceptors who mentor the next generation of doctors, nurses, physician assistants, and other clinicians. By offering tax credits, the bill addresses a real burden on experienced professionals and could improve the quality and availability of clinical training positions, ultimately affecting how many healthcare workers the state can produce.

Potential points of contention

  • Cost vs. benefit: The bill's tax revenue impact is unclear without knowing credit amounts and eligibility criteria; critics may argue the cost outweighs workforce gains, while supporters counter it's an investment in healthcare capacity
  • Design specifics: The committee substitute (replacing the original) suggests disagreement over implementation—including who qualifies, credit size, duration, and whether it applies to public/private/academic settings differently
  • Alternative approaches: Some may prefer direct subsidies to training programs or loan forgiveness for preceptors rather than individual tax credits, questioning whether tax incentives effectively change behavior

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

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