MarylandSB 04662026 Regular SessionSenateWALLET

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: 0 benefits, 1 costs, 2 mixed.

Limited pool and first come preceptor certificates

The Maryland Department of Health can issue no more than $100,000 in credit certificates each year. If less is issued, unused authority can be issued the next year, but total carryforward from prior years cannot exceed $100,000. Applications are approved in the order received, and the Department must tell you within 45 days. The Department reports results each January and adopts rules. The law takes effect July 1, 2026, and applies to tax years starting after December 31, 2025.

How much the preceptor credit pays

You get $1,000 for each qualifying rotation you supervise without pay. You can use up to $10,000 in one tax year. The credit cannot be more than your Maryland income tax for that year, and you cannot carry any unused amount forward. You must apply to the Maryland Department of Health. These rules apply to tax years starting after December 31, 2025.

New rules for physician preceptor credit

The law broadens who can join a preceptorship. Students from any LCME‑accredited medical school and postgraduate trainees now qualify, not only Maryland programs. To claim the credit, you must be a licensed physician who serves without pay in a shortage area set by the Maryland Department of Health, in consultation with the Governor’s Workforce Development Board. You must complete at least three community‑based rotations, with at least 90 hours each. These rules apply for tax years starting after December 31, 2025.

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Sponsors & Cosponsors

Sponsor

Nancy J. King
Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 208 • No: 97

House vote • 4/10/2026

Floor Amendment {463226/1 (Delegate Grammer) Rejected

Yes: 36 • No: 91 • Other: 14

House vote • 4/10/2026

Third Reading Passed

Yes: 127 • No: 6 • Other: 8

Senate vote • 3/19/2026

Third Reading Passed

Yes: 45 • No: 0 • Other: 2

Actions Timeline

Approved by the Governor - Chapter 199
4/28/2026
Returned Passed
4/10/2026Senate
Third Reading Passed (127-6)
4/10/2026House
Floor Amendment {463226/1 (Delegate Grammer) Rejected (36-91)
4/10/2026House
Favorable Adopted Second Reading Passed
4/8/2026House
Favorable Report by Ways and Means
4/8/2026House
Hearing 3/31 at 1:00 p.m. (Ways and Means)
3/25/2026House
Referred Ways and Means Health
3/20/2026House
Third Reading Passed (45-0)
3/19/2026Senate
Second Reading Passed with Amendments
3/18/2026Senate
Favorable with Amendments {793426/1 Adopted
3/18/2026Senate
Favorable with Amendments Report by Budget and Taxation
3/18/2026Senate
Hearing 2/18 at 1:00 p.m.
2/4/2026Senate
First Reading Budget and Taxation
2/2/2026Senate

Bill Text

Third Reading
3/18/2026
PDF
First Reading
2/2/2026
PDF

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