Georgia CommonsHB 144: Income tax; certain medical preceptor rotations; revise tax credit
Enrolled version, the latest LegiScan holds · Last action April 30, 2025 · Passed
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
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 to income taxes, so as to revise a tax credit for certain medical preceptor rotations; to add dentistry; to increase the value of the tax credit; to revise definitions; to provide for an aggregate annual cap; to extend the sunset provision for such tax credit; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by revising Code Section 48-7-29.22, relating to tax credits for certain medical preceptor rotations, as follows:
"48-7-29.22.
(a) As used in this Code section, the term:
(1) 'Advanced practice registered nurse student' means an individual participating in a training program in this state that is accredited by a nationally recognized accrediting body for advanced practice registered nursing programs for the training of individuals to become advanced practice registered nurses as defined in Code Section 43-26-3.
(2) 'Community based faculty preceptor' means an individual who is a physician as defined in Code Section 43-34-21, a licensed dentist as defined in Code Section 43-11-1, an advanced practice registered nurse as defined in Code Section 43-26-3, or a physician assistant as defined in Code Section 43-34-102 and who is licensed as such by this state.
(3) 'Medical student' means an individual participating in a training program in this state that is approved by the Georgia Composite Medical Board for the training of doctors of medicine or doctors of osteopathic medicine or by the Georgia Board of Dentistry for the training of dentists.
(4) 'Physician assistant student' means an individual participating in a training program in this state that is approved by the Georgia Composite Medical Board for the training of individuals to become physician assistants as defined in Code Section 43-34-102.
(5) 'Preceptorship rotation' means a period of preceptorship training of one or more medical students, physician assistant students, or advanced practice registered nurse students that in aggregate totals 160 hours.
(6) 'Preceptorship training' means uncompensated community based training of a medical student, advanced practice registered nurse student, or physician assistant student matriculating in a training program in Georgia.
(b)(1) A community based faculty preceptor shall be allowed a credit against the tax imposed by Code Section 48-7-20 if he or she conducts a preceptorship rotation.
(2) Such credit shall be accrued on a per preceptorship rotation basis in the amount of $500.00 for the first, second, or third preceptorship rotation and $1,000.00 for the fourth, fifth, sixth, seventh, eighth, ninth, or tenth $1,000.00 for each preceptorship rotation completed in one calendar year by a community based faculty preceptor who is a physician as defined in Code Section 43-34-21 or a licensed dentist as defined in Code Section 43-11-1 and $375.00 for the first, second, or third preceptorship rotation and $750.00 for the fourth, fifth, sixth, seventh, eighth, ninth, or tenth $750.00 for each preceptorship rotation completed in one calendar year by a community based faculty preceptor who is an advanced practice registered nurse as defined in Code Section 43-26-3 or a physician assistant as defined in Code Section 43-34-102.
(3) An individual shall not accrue credit for more than ten preceptorship rotations in one calendar year.
(4) The aggregate amount of tax credits allowed pursuant to this Code section shall not exceed $6 million for any calendar year.
(c)(1) A community based faculty preceptor shall not be eligible to earn hours credited toward preceptorship training if he or she has not registered with the state-wide Area Health Education Centers (AHEC) Program Office at Augusta University.
(2) The AHEC Program Office at Augusta University shall administer the Preceptor Tax Incentive Program established pursuant to this Code section and certify preceptorship rotations for the department on behalf of all eligible public and private training programs for medicine, osteopathic medicine, dentistry, advanced practice nursing, and physician assistant at institutions in this state for the department.
(d) To receive the credit allowed by this Code section, a community based faculty preceptor shall claim such credit on his or her return for the tax year in which he or she completed the preceptorship rotation; shall certify that he or she did not receive payment during such tax year from any source for the training of a medical student, advanced practice registered nurse student, or physician assistant student; and shall submit supporting documentation as prescribed by the commissioner.
(e) In no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer's income tax liability. No such tax credit shall be allowed the taxpayer against prior or succeeding years' tax liability.
(f)(1) On August 1, 2020, and annually thereafter, the commissioner and the AHEC Program Office at Augusta University shall issue a report to the Governor, the chairperson of the Senate Finance Committee, and the chairperson of the House Committee on Ways and Means concerning the tax credit created by this Code section.
(2) Such report shall include, for the prior calendar year, the:
(A) Number of community based faculty preceptors claiming a credit;
(B) Total number of preceptorship rotations completed;
(C) Number of medical students, advanced practice registered nurse students, and physician assistant students who participated in a preceptorship rotation; and
(D) Total amount of credits awarded pursuant to this Code section.
(g) The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer the provisions of this Code section.
(h) This Code section shall stand repealed by operation of law at the last moment of December 31, 2026 2030."
SECTION 2.
This Act shall become effective on July 1, 2025, and shall be applicable to all taxable years beginning on or after January 1, 2026.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.