Current through Register Vol. 51, No. 20, October 4, 2024
Section 10.01.01.03 - EligibilityA. A licensed physician is eligible for an income tax credit if the individual served without compensation as a: (1) Physician preceptor in a physician preceptorship program authorized by an accredited medical school in the State and worked: (a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training; and(b) In a health care workforce shortage area;(2) Preceptor in a Board-approved nurse practitioner program and worked: (a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training; and(b) In a health care workforce shortage area; or(3) Preceptor in a physician assistant preceptorship program in the State and worked: (a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training in family medicine, general internal medicine, or general pediatrics; and(b) In a health care workforce shortage area.B. A nurse practitioner is eligible for an income tax credit if the individual served without compensation as a:(1) Nurse practitioner preceptor in a Board-approved nurse practitioner program and worked:(a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training; and(b) In a health care workforce shortage area; or(2) Preceptor in a physician assistant preceptorship program in the State and worked:(a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training in family medicine, general internal medicine, or general pediatrics; and(b) In a health care workforce shortage area.C. A physician assistant is eligible for an income tax credit if the individual served without compensation as a physician assistant preceptor in a preceptorship program approved by the Department and worked: (1) A minimum of three rotations, each consisting of at least 100 hours of community-based clinical training in family medicine, general internal medicine, or general pediatrics; and(2) In a health care workforce shortage area.Md. Code Regs. 10.01.01.03
Regulations .03 repealed effective 40:22 Md. R. 1876, effective November 11, 2013 ; adopted effective 45:2 Md. R. 68, eff. 1/29/2018; amended effective 49:19 Md. R. 868, eff. 9/19/2022