An Act establishing tax credits for health care preceptorship

This bill establishes a state tax credit for Massachusetts health care practitioners (like doctors, nurses, and physician assistants) who serve as unpaid mentors ("preceptors") for students in approved health care training programs. Practitioners in areas designated as having health care workforce shortages can claim up to $5,000 annually ($1,000 per eligible student rotation, requiring 100+ hours per rotation across three rotations). The credit is claimed via an application to the Department of Public Health, which issues tax credit certificates to eligible practitioners. Unused credits cannot be carried forward, and the Department of Public Health must annually report on the program's usage, including regional and profession-specific data.