Md. Code Regs. 10.01.01.03 - Eligibility
A. 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.
Notes
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