23 LC 43 2609
H. B. 308
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House Bill 308
By: Representatives Newton of the 127
th
, Dubnik of the 29
th
, Hawkins of the 27
th
, Cooper of
the 45
th
, Parrish of the 158
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
1
income taxes, so as to revise a tax credit for certain medical preceptor rotations; to add2
dentistry; to increase the value of the tax credit; to revise definitions; to extend the sunset3
provision for such tax credit; to provide for related matters; to provide for an effective date4
and applicability; to repeal conflicting laws; and for other purposes.5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
SECTION 1.7
Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,8
is amended by revising Code Section 48-7-29.22, relating to tax credits for certain medical9
preceptor rotations, as follows:10
"48-7-29.22.11
(a) As used in this Code section, the term:12
(1) 'Advanced practice registered nurse student' means an individual participating in a13
training program in this state that is accredited by a nationally recognized accrediting14
body for advanced practice registered nursing programs for the training of individuals to15
become advanced practice registered nurses as defined in Code Section 43-26-3.16 23 LC 43 2609
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(2) 'Community based faculty preceptor' means an individual who is a physician as
17
defined in Code Section 43-34-21, a licensed dentist as defined in Code Section 43-11-1,
18
an advanced practice registered nurse as defined in Code Section 43-26-3, or a physician19
assistant as defined in Code Section 43-34-102 and who is licensed as such by this state.20
(3) 'Medical student' means an individual participating in a training program in this state21
that is approved by the Georgia Composite Medical Board for the training of doctors of22
medicine or doctors of osteopathic medicine or by the Georgia Board of Dentistry for the23
training of dentists.24
(4) 'Physician assistant student' means an individual participating in a training program25
in this state that is approved by the Georgia Composite Medical Board for the training of26
individuals to become physician assistants as defined in Code Section 43-34-102.27
(5) 'Preceptorship rotation' means a period of preceptorship training of one or more28
medical students, physician assistant students, or advanced practice registered nurse29
students that in aggregate totals 160 hours.30
(6) 'Preceptorship training' means uncompensated community based training of a medical31
student, advanced practice registered nurse student, or physician assistant student32
matriculating in a training program in Georgia.33
(b)(1) A community based faculty preceptor shall be allowed a credit against the tax34
imposed by Code Section 48-7-20 if he or she conducts a preceptorship rotation.35
(2) Such credit shall be accrued on a per preceptorship rotation basis in the amount of36
$500.00 for the first, second, or third preceptorship rotation and $1,000.00 for the fourth,37
fifth, sixth, seventh, eighth, ninth, or tenth $1,000.00 for each preceptorship rotation38
completed in one calendar year by a community based faculty preceptor who is a39
physician as defined in Code Section 43-34-21 or a licensed dentist as defined in Code40
Section 43-11-1 and $375.00 for the first, second, or third preceptorship rotation and41
$750.00 for the fourth, fifth, sixth, seventh, eighth, ninth, or tenth $750.00 for each42
preceptorship rotation completed in one calendar year by a community based faculty43 23 LC 43 2609
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preceptor who is an advanced practice registered nurse as defined in Code Section
44
43-26-3 or a physician assistant as defined in Code Section 43-34-102.45
(3) An individual shall not accrue credit for more than ten preceptorship rotations in one46
calendar year.47
(c)(1) A community based faculty preceptor shall not be eligible to earn hours credited48
toward preceptorship training if he or she has not registered with the state-wide Area49
Health Education Centers (AHEC) Program Office at Augusta University.50
(2) The AHEC Program Office at Augusta University shall administer the Preceptor Tax51
Incentive Program and certify preceptorship rotations for the department on behalf of all52
eligible public and private training programs for medicine, osteopathic medicine,53
dentistry,
advanced practice nursing, and physician assistant at institutions in this state54
for the department.55
(d) To receive the credit allowed by this Code section, a community based faculty56
preceptor shall claim such credit on his or her return for the tax year in which he or she57
completed the preceptorship rotation; shall certify that he or she did not receive payment58
during such tax year from any source for the training of a medical student, advanced59
practice registered nurse student, or physician assistant student; and shall submit supporting60
documentation as prescribed by the commissioner.61
(e) In no event shall the total amount of the tax credit under this Code section for a taxable62
year exceed the taxpayer's income tax liability. No such tax credit shall be allowed the63
taxpayer against prior or succeeding years' tax liability.64
(f)(1) On August 1, 2020, and annually thereafter, the commissioner and the AHEC65
Program Office at Augusta University shall issue a report to the Governor, the66
chairperson of the Senate Finance Committee, and the chairperson of the House67
Committee on Ways and Means concerning the tax credit created by this Code section.68
(2) Such report shall include, for the prior calendar year, the:69
(A) Number of community based faculty preceptors claiming a credit;70 23 LC 43 2609
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(B) Total number of preceptorship rotations completed;
71
(C) Number of medical students, advanced practice registered nurse students, and72
physician assistant students who participated in a preceptorship rotation; and73
(D) Total amount of credits awarded pursuant to this Code section.74
(g) The commissioner shall be authorized to promulgate any rules and regulations75
necessary to implement and administer the provisions of this Code section.76
(h) This Code section shall stand repealed by operation of law at the last moment of77
December 31, 2023
2028."78
SECTION 2.79
This Act shall become effective on January 1, 2024, and shall be applicable to all taxable80
years beginning on or after January 1, 2024.81
SECTION 3.82
All laws and parts of laws in conflict with this Act are repealed.83