Provide for health care preceptor individual income tax credit

This bill creates a Montana income tax credit for unpaid health care preceptors who supervise students in eligible graduate-level health care training programs. The credit provides up to $1,000 per clinical rotation, with a maximum of $5,000 annually, but only applies to individuals who do not receive any compensation for their preceptor work. Eligible programs include those training nurses, doctors, pharmacists, therapists, and other health professionals, while preceptors must be licensed in Montana and volunteer their time. The bill also establishes administrative rules for verifying clinical hours and adds this new credit to a list of tax credits that must be reviewed by the revenue interim committee every eight years.