Md. Code Regs. 10.01.01.03

Current through Register Vol. 51, No. 9, May 3, 2024

Section 10.01.01.03 - Eligibility

A. A licensed physician is eligible for an income tax credit if the individual served without compensation as a:

(1) Physician preceptor in a physician preceptorship program authorized by an accredited medical school in the State and worked:

(a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training; and

(b) In a health care workforce shortage area;

(2) Preceptor in a Board-approved nurse practitioner program and worked:

(a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training; and

(b) In a health care workforce shortage area; or

(3) Preceptor in a physician assistant preceptorship program in the State and worked:

(a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training in family medicine, general internal medicine, or general pediatrics; and

(b) In a health care workforce shortage area.

B. A nurse practitioner is eligible for an income tax credit if the individual served without compensation as a:

(1) Nurse practitioner preceptor in a Board-approved nurse practitioner program and worked:

(a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training; and

(b) In a health care workforce shortage area; or

(2) Preceptor in a physician assistant preceptorship program in the State and worked:

(a) A minimum of three rotations, each consisting of 100 hours of community-based clinical training in family medicine, general internal medicine, or general pediatrics; and

(b) In a health care workforce shortage area.

C. A physician assistant is eligible for an income tax credit if the individual served without compensation as a physician assistant preceptor in a preceptorship program approved by the Department and worked:

(1) A minimum of three rotations, each consisting of at least 100 hours of community-based clinical training in family medicine, general internal medicine, or general pediatrics; and

(2) In a health care workforce shortage area.

Md. Code Regs. 10.01.01.03

Regulations .03 repealed effective 40:22 Md.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