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HB 144

Income tax; certain medical preceptor rotations; revise tax credit

2025-2026 Regular Session Introduced by Lee Hawkins and 5 co-sponsors

House Bill 144 boosts tax credits for community-based medical and dental preceptors, enhancing training opportunities for students while capping credits at $6 million annually.

Effective Date
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Bill Summary · HB 144

Summary of House Bill 144 (HB 144)

Purpose and Intent

House Bill 144 aims to amend the income tax code in Georgia to enhance tax credits for community-based faculty preceptors involved in medical training. The bill specifically revises the existing tax credit for preceptor rotations, expands eligibility to include dental preceptors, increases the value of the tax credits, and introduces an annual cap on the total credits available.

Key Provisions

  • Tax Credit Structure:

    • Preceptors will receive a tax credit of $500 for the first three preceptorship rotations and $1,000 for each subsequent rotation (fourth to tenth) if they are physicians or licensed dentists.
    • For advanced practice registered nurses and physician assistants, the credits are $375 for the first three rotations and $750 for the fourth to tenth rotations.

  • Eligibility and Registration:

    • Preceptors must register with the Area Health Education Centers (AHEC) Program Office at Augusta University to qualify for the tax credits.

  • Aggregate Cap:

    • The total amount of tax credits awarded under this provision is capped at $6 million per calendar year.

  • Sunset Provision:

    • The tax credit program is set to expire on December 31, 2030, unless renewed or extended by future legislation.

  • Reporting Requirements:

    • The AHEC Program Office and the commissioner will issue annual reports detailing the number of preceptors claiming credits, total rotations completed, and the amount of credits awarded.

Affected Parties

  • Community-Based Faculty Preceptors: Physicians, dentists, advanced practice registered nurses, and physician assistants who provide training to medical students and other healthcare trainees will benefit from the revised tax credits.
  • Medical and Dental Students: The bill aims to encourage more preceptorships, thereby enhancing training opportunities for students in these fields.

Procedural Timeline

  • Introduced: January 28, 2025
  • Passed by House: March 4, 2025
  • Passed by Senate: March 31, 2025
  • Signed by Governor: April 30, 2025
  • Effective Date: July 1, 2025, applicable to taxable years beginning January 1, 2026.

Conclusion

HB 144 represents a significant update to Georgia's tax incentives for healthcare education, aiming to bolster the training of future healthcare professionals by providing financial incentives to community-based preceptors. The changes are designed to improve the availability of qualified trainers and enhance the educational experience for students in medical and dental fields.

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

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