Maryland Health Department Adopts Amended Rules on Income Tax Credits for Preceptors

The Maryland Department of Health adopted amendments to regulations regarding income tax credits for healthcare practitioners serving as preceptors in workforce shortage areas. The regulations: 1) expand eligibility to include registered nurses and licensed practical nurses; 2) modify definitions and program requirements; 3) update application procedures; 4) adjust the maximum tax credit amount; and 5) extend the program’s expiration date to June 30, 2030. The regulations take effect March 2. [Md. Dep’t of Health, Regs. Sections 10.01.01.01-.08, et al., 02/20/26 Md. Reg.]