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

HB 595 modifies Maryland's income tax credit for physicians mentoring medical students in underserved areas. It removes a requirement that students must be enrolled in a Maryland medical school or training program and reduces the required hours per preceptor rotation from 100 to 90 for community-based clinical training. Licensed physicians serving as preceptors in designated healthcare shortage areas may claim a $1,000 tax credit per qualifying student rotation, capped at $10,000 annually per physician and $100,000 statewide. The bill aims to expand access to physician mentorship by broadening eligibility for the credit, directly benefiting doctors and medical training programs in regions facing healthcare workforce shortages.