PRIA Logo™
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)

Signed by Governor

Ways & MeansFinanceGeneral Bill

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

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

Dentists gain tax credit through 2030

Georgia adds licensed dentists to its tax credit for unpaid student training, alongside physicians, advanced practice registered nurses, and physician assistants. Eligible trainers must hold Georgia licenses and teach students in qualifying Georgia programs. Dental programs need Georgia Board of Dentistry approval; medical programs need Georgia Composite Medical Board approval. Nurse programs must be accredited, and physician assistant programs must be Georgia-approved. The law takes effect July 1, 2025, applies to tax years beginning on or after January 1, 2026, and extends the credit’s end date from December 31, 2026, to December 31, 2030.

Higher training tax credits with annual limits

For tax years beginning on or after January 1, 2026, physicians and dentists get $1,000 per qualifying student-training rotation. Advanced practice registered nurses and physician assistants get $750 per rotation. Each rotation must total 160 hours, and trainers must register with Augusta University’s statewide Area Health Education Centers Program Office. Trainers must affirm that they received no training payment from any source that tax year and submit required documents. Only 10 rotations count per trainer per calendar year, and statewide credits are capped at $6 million annually. Claim the credit for the year the rotation ends; it cannot exceed your Georgia income tax bill or carry to another year. The university office administers and certifies qualifying rotations for all four professions, and the tax commissioner can issue implementation rules. Each August 1, the commissioner and office must report to the Governor and legislative chairs on claimants, rotations, students, and credits awarded.

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

All Roll Calls

Yes: 249 • No: 27

Senate vote • 3/31/2025

MOTION TO ENGROSS: HB 144, HB 153, HB 511

Yes: 30 • No: 20 • Other: 5

Senate vote • 3/31/2025

PASSAGE

Yes: 48 • No: 5 • Other: 1

House vote • 3/4/2025

PASSAGE

Yes: 171 • No: 2 • Other: 4

Actions Timeline

  1. Effective Date

    7/1/2025

  2. House Date Signed by Governor

    4/30/2025House

  3. Act 24

    4/30/2025

  4. House Sent to Governor

    4/7/2025House

  5. Senate Engrossed

    3/31/2025Senate

  6. Senate Third Read

    3/31/2025Senate

  7. Senate Passed/Adopted

    3/31/2025Senate

  8. Senate Read Second Time

    3/21/2025Senate

  9. Senate Committee Favorably Reported

    3/20/2025Senate

  10. Senate Read and Referred

    3/6/2025Senate

  11. House Third Readers

    3/4/2025House

  12. House Passed/Adopted

    3/4/2025House

  13. House Committee Favorably Reported

    2/26/2025House

  14. House Second Readers

    1/30/2025House

  15. House First Readers

    1/29/2025House

  16. House Hopper

    1/28/2025House

Bill Text

  • HB 144/AP* (v4)

    PDF

Related Bills

Back to State Legislation