HB 144: Income tax; certain medical preceptor rotations; revise tax credit

Georgia already gives a tax credit to physicians, advanced practice nurses, and physician assistants who volunteer to train students in real-world settings, known as preceptorship rotations. This bill rewrites that credit under O.C.G.A. § 48-7-29.22. It adds licensed dentists to the list of professionals who can earn the credit and to the list of students who can be trained, along with dental training programs approved by the Georgia Board of Dentistry. The bill also simplifies and increases the payment amounts: physicians and dentists would earn a flat $1,000 per rotation (replacing a tiered $500/$1,000 structure), and nurse practitioners and physician assistants would earn a flat $750 per rotation (replacing a tiered $375/$750 structure). It adds a new statewide cap of $6 million in total credits per calendar year. The current repeal date of December 31, 2026 is pushed back to December 31, 2030. The changes take effect July 1, 2025, and apply to tax years starting on or after January 1, 2026.

• Adds licensed dentists and dental students as eligible participants in the preceptor tax credit program, alongside doctors, nurse practitioners, and physician assistants.
• Replaces the tiered credit amounts with a flat $1,000 per rotation for physicians and dentists, and a flat $750 per rotation for nurse practitioners and physician assistants.
• Creates a new statewide cap limiting total tax credits under this program to $6 million per calendar year.
• Extends the program's repeal date from December 31, 2026 to December 31, 2030.
• Keeps the existing limit of ten preceptorship rotations per person per calendar year and the requirement that preceptors register with the Area Health Education Centers Program Office at Augusta University.

Georgia physicians, licensed dentists, advanced practice registered nurses, and physician assistants who volunteer as community based training preceptors; medical, dental, nursing, and physician assistant students in Georgia training programs; the Augusta University AHEC Program Office, which administers the credit; and the state Department of Revenue.

Dentists could newly claim a state tax credit for hosting unpaid student training rotations, and all eligible preceptors would see larger per-rotation credits. The new $6 million annual cap means the total benefit statewide is now capped, which could affect how much individual preceptors ultimately receive if demand is high.

• Section 1 amends O.C.G.A. § 48-7-29.22 to add 'licensed dentist' to the definition of community based faculty preceptor and add dentistry training approved by the Georgia Board of Dentistry to the definition of medical student.
• Section 1 sets the credit at $1,000 per rotation for physicians and dentists and $750 per rotation for nurse practitioners and physician assistants, replacing the prior tiered rates.
• Section 1 caps total credits allowed under this program at $6 million for any calendar year.
• Section 1 keeps the ten-rotation-per-year limit per preceptor and the AHEC registration and annual reporting requirements.
• Section 1 extends the sunset (automatic repeal) date for the credit from December 31, 2026 to December 31, 2030.
• Section 2 sets the effective date as July 1, 2025, applying to tax years beginning on or after January 1, 2026.

1. 2025-04-30Effective Date 2025-07-01
2. 2025-04-30Act 24
3. 2025-04-30House Date Signed by Governor (Cámara de Representantes)
4. 2025-04-07House Sent to Governor (Cámara de Representantes)
5. 2025-03-31Senate Passed/Adopted (Senado)
6. 2025-03-31Senate Third Read (Senado)
7. 2025-03-31Senate Engrossed (Senado)
8. 2025-03-21Senate Read Second Time (Senado)

• Mark Newton (R, HD-127)Patrocinador principal
• Lee Hawkins (R, HD-027)
• Darlene Taylor (R, HD-173)
• Ron Stephens (R, HD-164)
• Anne Westbrook (D, HD-163)
• Edna Jackson (D, HD-165)
• Chuck Hufstetler (R, SD-052)

1. AprobadaVotación: Cámara de Representantes4 de marzo de 2025

   171 a favor, 2 en contra (4 sin votar, 3 ausentes)

   Passage: House Vote #155

2. AprobadaVotación: Senado31 de marzo de 2025

   30 a favor, 20 en contra (5 sin votar, 1 ausentes)

   Motion To Engross: Hb 144, Hb 153, Hb 511: Senate Vote #340

3. AprobadaVotación: Senado31 de marzo de 2025

   48 a favor, 5 en contra (1 sin votar, 2 ausentes)

   Passage: Senate Vote #355

• income tax credits
• medical education
• dentistry
• health care workforce
• tax law