MarylandHB 05952026 Regular SessionHouseWALLET

Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Tax credit for doctors teaching in shortage areas

Licensed physicians can claim a Maryland income tax credit for teaching medical trainees without pay. You get $1,000 for each qualifying student rotation you supervise. Each rotation is 90 hours in a community-based training setting. You must complete at least three rotations in areas the state marks as having a health care workforce shortage. Trainees may attend any LCME-accredited medical school or be in any postgraduate training program. The credit cannot be more than your Maryland income tax for the year, and you cannot carry any leftover to another year.

How to apply and yearly credit caps

Licensed physicians must apply to the Maryland Department of Health to get a tax credit certificate. The application lists your name, the preceptorship, and the students you taught. The Department uses first-come, first-served review and must answer within 45 days. Certificates are $1,000 per qualifying rotation, but no more than $10,000 per taxpayer each year. The Department cannot issue more than $100,000 in certificates statewide each tax year, with limited carryforward of unused statewide amounts. Apply early because funds can run out.

Start date and agency rules

The law takes effect July 31, 2026. It applies to tax years that start after December 31, 2025. The Health Department must set rules, with the Governor’s Workforce Development Board, for how to apply, how approvals work, and how eligibility is checked.

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Sponsors & Cosponsors

Sponsor

Robbyn Lewis
Democratic • House

Cosponsors

Jackie Addison
Democratic • House
Tiffany T. Alston
Democratic • House
Frank M. Conaway
Democratic • House
Jessica Feldmark
Democratic • House
Terri L. Hill
Democratic • House
Sean A. Stinnett
Democratic • House
Caylin Young
Democratic • House

Roll Call Votes

All Roll Calls

Yes: 166 • No: 11

Senate vote • 4/8/2026

Third Reading Passed

Yes: 43 • No: 0 • Other: 2

House vote • 3/11/2026

Third Reading Passed

Yes: 123 • No: 11 • Other: 7

Actions Timeline

Approved by the Governor - Chapter 200
4/28/2026
Returned Passed
4/8/2026House
Third Reading Passed (43-0)
4/8/2026Senate
Favorable Adopted Second Reading Passed
4/1/2026Senate
Favorable Report by Budget and Taxation
4/1/2026Senate
Referred Budget and Taxation
3/12/2026Senate
Third Reading Passed (123-11)
3/11/2026House
Second Reading Passed with Amendments
3/10/2026House
Favorable with Amendments {863823/1 Adopted
3/10/2026House
Favorable with Amendments Report by Ways and Means
3/9/2026House
Hearing 2/12 at 1:00 p.m. (Ways and Means)
1/28/2026House
First Reading Ways and Means and Health
1/28/2026House

Bill Text

Third Reading
3/10/2026
PDF
First Reading
1/28/2026
PDF

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