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Committee hears bill to renew and cap preceptor tax credit for medical training
Summary
A House bill to renew and streamline Georgia’s preceptor tax credit — which pays clinicians who host medical, nurse practitioner and PA students — received its first hearing. Sponsors said the program increases rural preceptors and requested a $6 million annual cap; AHEC testified that $2.6 million in credits were claimed for tax year 2023.
House Bill 144, which would renew and modify Georgia’s preceptor tax credit program for clinicians who supervise medical, nurse practitioner and physician assistant students, received a first hearing before the Income Tax Subcommittee of the House Ways & Means Committee on May 20.
The measure would: renew a program that pays clinicians for hosting student clinical rotations, add dentistry to eligible providers, set a uniform credit amount ($1,000 for medical students, $750 for NP/PA students), cap credits at 10 rotations per provider per year, and create a $6,000,000 annual aggregate cap. "We do put a cap on it to $6,000,000 a year," the bill sponsor said in committee. The bill would also extend the program’s sunset date.
Why it matters: Georgia ranks low nationally on physicians per capita, and lawmakers described the preceptor credit as a way to expand in-state hands-on training and encourage more trainees to remain in Georgia, including in rural counties. The Augusta University AHEC office reported program uptake and geographic spread as evidence of impact. "For tax year 2023 actually $2,600,000 was claimed," said Lehi Kornegay, associate dean for AHEC at the Medical College of Georgia, citing Department of Revenue figures.
Committee discussion and clarifications: Members asked for historical context and fiscal detail. Representative Kelly asked when the credit began; Representative Buckner said the change from deduction to credit occurred in 2019. Committee members requested reports on the number of participating preceptors and whether the $6 million cap would constrain demand; Kornegay said claims in 2023 were about $2.6 million, providing a cushion under the proposed cap. The committee deferred additional technical questions to staff and experts and closed the first hearing.
No formal vote was taken on the measure at this hearing; sponsors said they expect the bill to return for further consideration.
Ending note: Sponsors said they will provide additional program tracking data (counts by county and year-to-year trends) to address members’ questions about effectiveness and fiscal impacts.
