---
title: HB 144. Income tax; certain medical preceptor rotations; revise tax credit
collection: bills
id: 2025-2026/hb144
cite_as: HB 144, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb144
md_url: https://georgiacommons.org/bills/2025-2026/hb144.md
text_url: https://georgiacommons.org/bills/2025-2026/hb144/text
source_url: https://www.legis.ga.gov/legislation/69566
date: 2025-04-30
status: passed
corpus_version: bills-2026-08-28
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 1158
omitted_url: https://georgiacommons.org/bills/2025-2026/hb144.md?full=1
bill_number: HB 144
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-04-30
last_action: Effective Date 2025-07-01
sponsors:
  - Mark Newton
  - Lee Hawkins
  - Darlene Taylor
  - Ron Stephens
  - Anne Westbrook
  - Edna Jackson
  - Chuck Hufstetler
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB144/2025
upstream_id: 1945117
summaries_model: claude-sonnet-5
topic_tags:
  - income tax credits
  - medical education
  - dentistry
  - nurse practitioners
  - physician assistants
---

# HB 144. Income tax; certain medical preceptor rotations; revise tax credit

## Text

25 LC 50 1006/AP
House Bill 144 (AS PASSED HOUSE AND SENATE)
By: Representatives Newton of the 127th, Hawkins of the 27th, Taylor of the 173rd, Stephens
of the 164th, Westbrook of the 163rd, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to1
income taxes, so as to revise a tax credit for certain medical preceptor rotations; to add2
dentistry; to increase the value of the tax credit; to revise d efinitions; to provide for an3
aggregate annual cap; to extend the sunset provision for such tax credit; to provide for related4
matters; to provide for an effective date and applicability; to repeal conflicting laws; and for5
other purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,9
is amended by revising Code Section 48-7-29.22, relating to tax credits for certain medical10
preceptor rotations, as follows:11
"48-7-29.22.12
(a) As used in this Code section, the term:13
(1) 'Advanced practice registered nurse student' means an individual participating in a14
training program in this state that is accredited by a national ly recognized accrediting15
H. B. 144
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25 LC 50 1006/AP
body for advanced practice registered nursing programs for the training of individuals to16
become advanced practice registered nurses as defined in Code Section 43-26-3.17
(2) 'Community based faculty preceptor' means an individual wh o is a physician as18
defined in Code Section 43-34-21, a licensed dentist as defined in Code Section 43-11-1,19
an advanced practice registered nurse as defined in Code Section 43-26-3, or a physician20
assistant as defined in Code Section 43-34-102 and who is licensed as such by this state.21
(3) 'Medical student' means an individual participating in a training program in this state22
that is approved by the Georgia Composite Medical Board for the training of doctors of23
medicine or doctors of osteopathic medicine or by the Georgia Board of Dentistry for the24
training of dentists.25
(4) 'Physician assistant student' means an individual participating in a training program26
in this state that is approved by the Georgia Composite Medical Board for the training of27
individuals to become physician assistants as defined in Code Section 43-34-102.28
(5) 'Preceptorship rotation' means a period of preceptorship t raining of one or more29
medical students, physician assistant students, or advanced pra ctice registered nurse30
students that in aggregate totals 160 hours.31
(6) 'Preceptorship training' means uncompensated community based training of a medical32
student, advanced practice registered nurse student, or physici an assistant student33
matriculating in a training program in Georgia.34
(b)(1) A community based faculty preceptor shall be allowed a credit against the tax35
imposed by Code Section 48-7-20 if he or she conducts a preceptorship rotation.36
(2) Such credit shall be accrued on a per preceptorship rotati on basis in the amount of37
$500.00 for the first, second, or third preceptorship rotation and $1,000.00 for the fourth,38
fifth, sixth, seventh, eighth, ninth, or tenth $1,000.00 for each preceptorship rotation39
completed in one calendar year by a community based faculty pre ceptor who is a40
physician as defined in Code Section 43-34-21 or a licensed dentist as defined in Code41
Section 43-11-1 and $375.00 for the first, second, or third preceptorship rota tion and42
H. B. 144
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25 LC 50 1006/AP
$750.00 for the fourth, fifth, sixth, seventh, eighth, ninth, o r tenth $750.00 for each43
preceptorship rotation completed in one calendar year by a comm unity based faculty44
preceptor who is an advanced practice registered nurse as defin ed in Code Section45
43-26-3 or a physician assistant as defined in Code Section 43-34-102.46
(3) An individual shall not accrue credit for more than ten preceptorship rotations in one47
calendar year.48
(4) The aggregate amount of tax credits allowed pursuant to this Code section shall not49
exceed $6 million for any calendar year.50
(c)(1) A community based faculty preceptor shall not be eligible to earn hours credited51
toward preceptorship training if he or she has not registered w ith the state-wide Area52
Health Education Centers (AHEC) Program Office at Augusta University.53
(2) The AHEC Program Office at Augusta University shall administer the Preceptor Tax54
Incentive Program established pursuant to this Code section and certify preceptorship55
rotations for the department on behalf of all eligible public and private training programs56
for medicine, osteopathic medicine, dentistry, advanced practice nursing, and physician57
assistant at institutions in this state for the department.58
(d) To receive the credit allowed by this Code section, a comm unity based faculty59
preceptor shall claim such credit on his or her return for the tax year in which he or she60
completed the preceptorship rotation; shall certify that he or she did not receive payment61
during such tax year from any source for the training of a medi cal student, advanced62
practice registered nurse student, or physician assistant student; and shall submit supporting63
documentation as prescribed by the commissioner.64
(e) In no event shall the total amount of the tax credit under this Code section for a taxable65
year exceed the taxpayer's income tax liability. No such tax c redit shall be allowed the66
taxpayer against prior or succeeding years' tax liability.67
(f)(1) On August 1, 2020, and annually thereafter, the commiss ioner and the AHEC68
Program Office at Augusta University shall issue a report to th e Governor, the69
H. B. 144
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25 LC 50 1006/AP
chairperson of the Senate Finance Committee, and the chairperso n of the House70
Committee on Ways and Means concerning the tax credit created by this Code section.71
(2) Such report shall include, for the prior calendar year, the:72
(A) Number of community based faculty preceptors claiming a credit;73
(B) Total number of preceptorship rotations completed;74
(C) Number of medical students, advanced practice registered n urse students, and75
physician assistant students who participated in a preceptorship rotation; and76
(D) Total amount of credits awarded pursuant to this Code section.77
(g) The commissioner shall be authorized to promulgate any rul es and regulations78
necessary to implement and administer the provisions of this Code section.79
(h) This Code section shall stand repealed by operation of law at the last moment of80
December 31, 2026 2030."81
SECTION 2.82
This Act shall become effective on July 1, 2025, and shall be applicable to all taxable years83
beginning on or after January 1, 2026.84
SECTION 3.85
All laws and parts of laws in conflict with this Act are repealed.86
H. B. 144
- 4 -

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

House Bill 144 would expand Georgia's tax credit for doctors, dentists, nurse practitioners, and physician assistants who train students without pay, adding dentists, raising credit amounts, and extending the program through 2030.

### Plain-language summary

Georgia currently gives a tax credit to physicians, advanced practice registered nurses, and physician assistants who provide unpaid hands-on training (called preceptorship rotations) to students, but the credit is set to expire at the end of 2026. This bill rewrites that law under Georgia's income tax code (O.C.G.A. § 48-7-29.22).
It adds licensed dentists to the list of eligible community based faculty preceptors and to the students who can be trained. It raises the credit amounts: physicians and dentists would get $500 for each of their first three rotations in a year and $1,000 for each rotation after that, while nurse practitioners and physician assistants would get $375 for the first three and $750 after that. No one can claim credit for more than ten rotations a year, and the total credits paid out statewide cannot exceed $6 million per year. The sunset date, when the credit disappears automatically, moves from December 31, 2026 to December 31, 2030. The changes take effect July 1, 2025, and apply to tax years starting on or after January 1, 2026.

### What it does

- Adds licensed dentists and dental students to the list of professionals and students eligible for the preceptor tax credit program.
- Raises the per-rotation credit to $500 (first three rotations) and $1,000 (rotations four through ten) for physicians and dentists.
- Sets the credit for advanced practice registered nurses and physician assistants at $375 (first three rotations) and $750 (rotations four through ten).
- Caps the total statewide credits paid out under this program at $6 million in any calendar year.
- Keeps the existing ten-rotation-per-year limit on how much credit any one preceptor can claim.
- Extends the law's automatic expiration (sunset) date from December 31, 2026 to December 31, 2030.

### Who it affects

Physicians, licensed dentists, advanced practice registered nurses, and physician assistants who volunteer to train students without pay; medical, dental, nursing, and physician assistant students at Georgia training programs; and the Area Health Education Centers (AHEC) Program Office at Augusta University, which administers and certifies the program.

### Why it matters

Health professionals who take on unpaid student training would receive a bigger tax break, and dentists could now qualify for the first time. Because the state caps total credits at $6 million a year, more available student training slots could depend on how many preceptors apply before that cap is reached.

### Key provisions

- Section 1 revises O.C.G.A. § 48-7-29.22 to add 'licensed dentist' to the definition of community based faculty preceptor and adds dentistry training programs approved by the Georgia Board of Dentistry.
- Subsection (b)(2) sets new credit amounts: $500 per rotation (first three) and $1,000 per rotation (fourth through tenth) for physicians and dentists, and $375/$750 for nurse practitioners and physician assistants.
- Subsection (b)(3) caps any individual preceptor's credit at ten preceptorship rotations per calendar year.
- Subsection (b)(4) creates a new statewide aggregate cap of $6 million in tax credits per calendar year.
- Subsection (c)(2) directs the AHEC Program Office at Augusta University to certify rotations for medicine, osteopathic medicine, dentistry, advanced practice nursing, and physician assistant programs.
- Subsection (h) extends the program's repeal date from December 31, 2026 to December 31, 2030.
- Section 2 sets the effective date as July 1, 2025, applicable to tax years beginning on or after January 1, 2026.

## Status

- Status: Passed (2025-04-30)
- Last action: Effective Date 2025-07-01 (2025-04-30)
- Sponsors: Mark Newton, Lee Hawkins, Darlene Taylor, Ron Stephens, Anne Westbrook, Edna Jackson, Chuck Hufstetler
- Official page: https://www.legis.ga.gov/legislation/69566

> The history, votes, and amendments (1,158 characters) are at https://georgiacommons.org/bills/2025-2026/hb144.md?full=1