Massachusetts House Bill H3218

Massachusetts 2025-2026 Regular Session

• Introduced: 2/27/25
• Refer: 2/27/25

Caption

Establishing tax credits for health care preceptorship

Impact

Under the bill, health care practitioners who work as unpaid preceptors for eligible students may claim a tax credit of $1,000 for each rotation completed, up to a maximum of $5,000 per taxable year. The credit applies to those practicing in areas identified by the Massachusetts Department of Public Health as having a healthcare workforce shortage. The bill includes stipulations such as the requirement for preceptors to have completed a minimum of three rotations, each consisting of at least 100 hours of service. This may significantly incentivize practitioners to participate in training programs and thereby, potentially expand the available workforce in critical health care roles.

Summary

House Bill 3218 proposes the establishment of tax credits for health care preceptorship programs in Massachusetts. The bill aims to incentivize health care practitioners, such as physicians, registered nurses, and physician assistants, to serve as preceptors for eligible students enrolled in approved training programs. By introducing these tax credits, the legislation seeks to enhance the clinical training experience for health care students while addressing the workforce shortages in specific regions of the state. The proposed bill is designed to take effect for tax years beginning January 1, 2026.

Contention

Notable points of contention may arise concerning the implementation and funding of the proposed tax credit program. Critics might argue about the fiscal implications of the bill, particularly regarding how it will be funded and its impact on state revenues. There may also be discussions around the efficacy of tax credits in genuinely attracting more preceptors into underserved areas and whether the program is the best solution for addressing workforce shortages. Additionally, evaluating the practicality of the certification process for preceptors and the applications for tax credits could be points of concern among stakeholders.