All Roll Calls
Yes: 249 • No: 27
GeorgiaHB 1442025-2026 Regular SessionHouseWALLET
Income tax; certain medical preceptor rotations; revise tax credit
Sponsored By: Lee Hawkins (Republican), Edna Jackson (Democrat), Mark Newton (Republican), Ron Stephens (Republican), Darlene Taylor (Republican), Anne Allen Westbrook (Democrat)
Became Law
Ways & MeansFinanceGeneral Bill
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Bigger Georgia tax credit for preceptors
You can get a Georgia income tax credit for unpaid teaching rotations. Eligible preceptors include physicians, licensed dentists, advanced practice registered nurses, and physician assistants. A rotation is 160 hours of training. Physicians and dentists get $500 for each of the first three rotations and $1,000 for rotations 4 through 10. APRNs and PAs get $375 for each of the first three and $750 for rotations 4 through 10. You can claim at most 10 rotations in a year. This applies to tax years that begin in 2026 through 2030.
Limits and rules for preceptor credit
You must register with the AHEC Program Office at Augusta University, which certifies your rotations. You must claim the credit on the return for the year you finished the rotation, certify you were not paid, and provide documents. The credit is nonrefundable and has no carryforward. All preceptor credits statewide are capped at $6 million each year. These rules start July 1, 2025 and apply to tax years that begin in 2026, and the credit is available through December 31, 2030.
Sponsors & Cosponsors
Sponsors
Lee Hawkins
Republican • House
Edna Jackson
Democrat • House
Mark Newton
Republican • House
Ron Stephens
Republican • House
Darlene Taylor
Republican • House
Anne Allen Westbrook
Democrat • House
Cosponsors
Chuck Hufstetler
Republican • Senate
Roll Call Votes
Senate vote • 3/31/2025
PASSAGE
Yes: 48 • No: 5
Senate vote • 3/31/2025
MOTION TO ENGROSS: HB 144, HB 153, HB 511
Yes: 30 • No: 20
House vote • 3/4/2025
PASSAGE
Yes: 171 • No: 2
Actions Timeline
Effective Date
7/1/2025House Date Signed by Governor
4/30/2025HouseAct 24
4/30/2025House Sent to Governor
4/7/2025HouseSenate Engrossed
3/31/2025SenateSenate Third Read
3/31/2025SenateSenate Passed/Adopted
3/31/2025SenateSenate Read Second Time
3/21/2025SenateSenate Committee Favorably Reported
3/20/2025SenateSenate Read and Referred
3/6/2025SenateHouse Third Readers
3/4/2025HouseHouse Passed/Adopted
3/4/2025HouseHouse Committee Favorably Reported
2/26/2025HouseHouse Second Readers
1/30/2025HouseHouse First Readers
1/29/2025HouseHouse Hopper
1/28/2025House
Bill Text
HB 144/AP* (v4)
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