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

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

More physicians qualify for teaching tax credit

The law takes effect July 1, 2026, and applies to taxable years beginning after December 31, 2025. Maryland-licensed physicians qualify by teaching without pay in a designated Maryland health care workforce shortage area. They must complete at least three community-based clinical training rotations, each lasting at least 90 hours, down from 100. The teaching program must be authorized by an accredited medical school, and the training must occur in Maryland. Eligible trainees include students at Liaison Committee on Medical Education–accredited medical schools and people in postgraduate medical training. The school or postgraduate training program can be outside Maryland.

Limits on physician teaching tax credits

The Maryland Department of Health issues certificates worth $1,000 per qualifying rotation, capped at $10,000 per physician each taxable year. Physicians cannot claim more than their Maryland state income tax owed or carry unused personal credits into another year. Annual certificate authority is $100,000; unused authority can move into the next taxable year. Total authority carried forward from all prior fiscal years cannot exceed $100,000. Applications must identify the physician, the teaching program, the students served, and any other required information. The department approves qualifying applications first-come, first-served and notifies applicants within 45 days of receipt. By January 31 each year, it reports prior-year certificates to the Comptroller and credit use to the General Assembly. The department works with the Governor’s Workforce Development Board to identify shortage areas and adopt application, approval, and eligibility-monitoring rules.

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: 3

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

Enacted
4/28/2026
PDF
Third Reading
3/10/2026
PDF
First Reading
1/28/2026
PDF

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