Massachusetts Senate Bill S1960

Massachusetts 2025-2026 Regular Session

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

Caption

Establishing tax credits for health care preceptorship

Impact

This legislation seeks to amend Chapter 62 of the general laws by adding a provision that allows health care practitioners to claim a tax credit for their voluntary service as preceptors. Eligible practitioners must work a minimum of 300 hours across three rotations with students in approved training programs. The maximum tax credit that can be claimed is capped at $5,000 per taxable year, accounting for the individuals they assist without compensation, which incentivizes participation in preceptorship programs that are essential in medical education.

Summary

Senate Bill S1960 proposes the establishment of tax credits aimed at incentivizing healthcare practitioners to serve as preceptors for eligible students in various medical training programs. The bill is rooted in the need to address workforce shortages in the healthcare sector of Massachusetts. By encouraging experienced practitioners to mentor students, the hope is to bolster the training and availability of healthcare professionals across the state, particularly in areas identified as having a critical lack of healthcare workers.

Contention

While the bill supports healthcare education and addresses workforce shortages, there may be some contention surrounding its implementation and financial implications. Concerns could arise regarding the allocation of state funds used for tax credits and whether such incentives effectively lead to the desired outcomes in terms of workforce improvement. Additionally, there may be discussions regarding the bureaucratic processes involved in certifying eligible practitioners and ensuring compliance with the eligibility criteria set forth in the legislation.