RELATING TO HEALTHCARE PRECEPTORS.

Added physician assistants, dietitians, and social workers to the list of eligible preceptors and students who can receive tax credits.

Expanded eligibility to include accredited residency programs that require preceptor support.

Removed the requirement that preceptors must specialize in primary care, allowing specialty providers to qualify.

Updated definitions of 'preceptor', 'eligible student', and 'volunteer-based supervised clinical training rotation' to reflect the expanded program scope.

Revised the Preceptor Credit Assurance Committee membership to include the Director of Health and representatives of residency programs with eligible students.

Set the effective date for the Act as December 31, 2050, with the new provisions applying to taxable years beginning after December 31, 2025.

Removed the 'primary care' requirement for preceptors, allowing specialists in other fields to qualify for the tax credit.

Added physician assistants, dietitians, and social workers to the list of eligible preceptors and students.

Expanded eligible students to include residents in accredited residency programs, not just students in academic programs.

Updated the definition of 'preceptor' to include the new professions and removed the requirement that preceptors must practice primary care.

Clarified the definition of 'volunteer-based supervised clinical training rotation' to specify that preceptors must be uncompensated for training time beyond standard clinical salary or reimbursements.

Revised the Preceptor Credit Assurance Committee membership to include the Director of Health and representatives from residency programs with eligible students.

Removed the 'primary care' specialty requirement for preceptors, allowing professionals in other specialties to qualify for the tax credit.

Added physician assistants, social workers, and licensed dieticians to the list of eligible preceptors and students.

Expanded eligibility to include accredited residency programs that require preceptor support.

Updated definitions of 'preceptor', 'eligible student', and 'volunteer-based supervised clinical training rotation' to reflect the expanded scope.

Revised the Preceptor Credit Assurance Committee membership to include the Director of Health and representatives from residency programs with eligible students.

Clarified that preceptors must remain uncompensated for clinical training beyond standard clinical salary or reimbursements.