An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, providing for preceptor tax deduction.

HB 390 creates a $1,000 annual tax deduction for Pennsylvania health care providers who volunteer to supervise clinical training for students. It directly affects licensed physicians, nurses, physician assistants, and nurse anesthetists who provide uncompensated, volunteer-based clinical training (minimum 80 hours annually per student) to eligible students in approved programs. The bill establishes a Preceptor Certification Committee within the Department of Health to verify eligibility, process applications within 30 days, and issue certificates confirming the deduction. To claim the deduction, providers must submit this certificate with their tax return, and the deduction cannot exceed the tax owed. The policy change specifically targets volunteer clinical education support without altering tax rates or creating new tax credits.