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SB 466

Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations

2026 Regular Session Introduced by Nancy King

Maryland offers state income tax credits to physicians who mentor medical students and residents in designated healthcare workforce shortage areas to improve physician supply in underserved regions.

Approved by the Governor - Chapter 199
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Bill Summary · SB 466

Legislative bill overview

SB 466 creates a state income tax credit for physicians who serve as preceptors (clinical teachers) in Maryland areas designated as having healthcare workforce shortages. The bill aims to incentivize experienced physicians to mentor medical students and residents in underserved regions by offering tax benefits for their educational contributions.

Why is this important

Healthcare workforce shortages in rural and underserved communities directly impact patient access to care. By creating financial incentives for physicians to take on mentoring roles in these areas, the bill addresses both workforce development and geographic healthcare disparities simultaneously, potentially improving the pipeline of physicians trained to work in shortage areas.

Potential points of contention

  • Cost to the state: The fiscal impact of tax credits is unclear—critics may argue the state loses revenue that could fund direct healthcare programs, while supporters contend the incentive is cost-effective compared to other workforce solutions
  • Definition and scope of "shortage areas": Disputes may arise over which geographic areas qualify, whether rural/urban/specialty-specific definitions are appropriate, and whether the criteria are restrictive or broad enough
  • Equity concerns: Questions about whether tax credits primarily benefit higher-earning physicians and whether this approach effectively addresses disparities for underrepresented populations in medicine

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

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