Md. Code Regs. 10.01.01.01

Current through Register Vol. 51, No. 12, June 14, 2024

Section 10.01.01.01 - Purpose and Effective Date

A. Effective July 1, 2021, there is an income tax credit for nurse practitioners, physicians, and physician assistants that serve as preceptors in health care workforce shortage areas.

B. This chapter describes the procedures used by the Secretary of Health to monitor, evaluate eligibility for, and issue income tax credits for nurse practitioners, physicians, and physician assistants that serve as preceptors without compensation in health care workforce shortage areas.

Regulations .01 repealed effective 40:22 Md. R. 1876, effective November 11, 2013 ; adopted effective 45:2 Md. R. 68, eff. 1/29/2018; amended effective 49:19 Md. R. 868, eff. 9/19/2022