Md. Code Regs. 10.01.01.02

Current through Register Vol. 51, No. 11, May 31, 2024

Section 10.01.01.02 - Definitions

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) Applicant" means an individual:

(a) Who has submitted an application to the Department for an income tax credit for serving as a preceptor; and

(b) Whose status for receipt of a tax credit has not yet been determined.

(2) "Board" means the State Board of Nursing.

(3) "Department" means the Maryland Department of Health.

(4) "Health Care Practitioner" means an individual who is:

(a) Licensed to practice medicine under Health Occupations Article, Title 14, Annotated Code of Maryland;

(b) A physician assistant, as defined in Health Occupations Article, § 15-101, Annotated Code Maryland; or

(c) A registered nurse practitioner, as defined in Health Occupations Article, § 8-101, Annotated Code of Maryland.

(5) "Health care workforce shortage area" means:

(a) A health professional shortage area;

(b) A medically underserved area;

(c) A medically underserved population;

(d) Federally designated rural areas;

(e) State defined shortage areas;

(f) State defined rural areas; or

(g) Other areas defined as in need by the Secretary of Health or Governor or as otherwise determined by the Department in consultation with the Governor's Workforce Development Board.

(6) "Health Personnel Shortage Incentive Grant Program" means grants to eligible institutions offering educational programs leading to licensure or certification in health occupations determined to be in short supply.

(7) "Health professional shortage area" means an area designated by the Health Resources and Services Administration of the United States Department of Health and Human Services as having a shortage of primary medical care providers, dental care providers, or mental health care providers based on shortages that are geographic or demographic, or based on shortages of institutional comprehensive health centers, federally qualified health centers, or public facilities;

(8) "Income tax credit" means a nonrefundable credit against State income tax.

(9) "Licensed physician" means an individual who is licensed to practice medicine under Health Occupations Article, Title 14, Annotated Code of Maryland.

(10) "Medically Underserved Area" means an area designated by the Health Resources and Services Administration of the United States Department of Health and Human Services as having:

(a) Too few primary care providers;

(b) High infant mortality;

(c) High poverty;

(d) High elderly population; or

(e) A combination of §B(9)(a)-(d) of this regulation.

(11) "Medically underserved population" means a population designated by the Health Resources and Services Administration of the United States Department of Health and Human Services as having:

(a) Too few primary care providers;

(b) High infant mortality;

(c) High poverty;

(d) High elderly population; or

(e) A combination of §B(10)(a)-(d) of this regulation.

(12) "Nurse practitioner" has the meaning stated in Health Occupations Article, § 8-101, Annotated Code of Maryland.

(13) "Nurse Practitioner Preceptorship Tax Credit Fund" means a special nonlapsing fund created by a $15 fee for the renewal of a nurse practitioner certification, regardless of the number of certifications held by the nurse practitioner.

(14) "Office of Student Financial Assistance" means the office in the Maryland Higher Education Commission that administers the Health Personnel Shortage Incentive Grant Program.

(15) "Physician Assistant Preceptorship Tax Credit Fund" means a special, nonlapsing fund that is not subject to State Finance and Procurement Article, § 7-302, Annotated Code of Maryland, and created by a $15 fee for the renewal of licenses.

(16) "Preceptor" means a licensed physician, a nurse practitioner, or a physician assistant who meets the qualifications of a preceptor and provides instruction, training, and supervision to a medical,nurse practitioner, or physician assistant student within a preceptorship program.

(17) "Preceptorship program" means an organized system of clinical experience that, for the purpose of attaining specified learning objectives, pairs:

(a) An enrolled student of a liaison committee on medical education-accredited medical school in the State or an individual in a postgraduate medical training program in the State with a licensed physician who meets the qualifications as a preceptor;

(b) A nurse practitioner student enrolled in a nursing education program that is recognized by the Board with a nurse practitioner or licensed physician who meets the qualifications as a preceptor; or

(c) An enrolled student of a physician assistant program in the State with a health care practitioner who meets the qualifications of a preceptor.

(18) "Rotation" means a period of preceptorship greater than or equal to:

(a) 100 hours between a nurse practitioner student and a licensed physician or nurse practitioner;

(b) 100 hours between a medical student and a licensed physician; or

(c) 100 hours between a physician assistant student and a licensed physician, nurse practitioner, or physician assistant in family medicine, general internal medicine, or general pediatrics.

(19) "Taxable year" means the annual accounting period for keeping records and reporting income and expenses that starts on January 1 and ends on December 31 of the same year.

Md. Code Regs. 10.01.01.02

Regulations .02 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