Bill would give $1,000 income‑tax credit per medical rotation to encourage rural preceptors

Senator Theresa Ibach introduced Legislative Bill 305, the Preceptorship Tax Credit Act, to create a Nebraska income‑tax credit for practicing clinicians who serve as unpaid preceptors for medical students or residents. The proposal offers a $1,000 credit for each eligible rotation completed; a single taxpayer may claim up to $5,000 in a tax year.

"Preceptorships are volunteer unpaid roles," Senator Ibach said. "LB 305 is a step toward ensuring we can provide quality opportunities for training and experience in rural areas for the next generation of Nebraska physicians."

Physicians and rural health advocates who testified in support described the time and scope of preceptorships and said student rotations often change career trajectories in favor of rural practice.…