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SENATE DOCKET, NO. 2309 FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 1960
The Commonwealth of Massachusetts
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PRESENTED BY:
Sal N. DiDomenico
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act establishing tax credits for health care preceptorship.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Sal N. DiDomenicoMiddlesex and Suffolk 1 of 4
SENATE DOCKET, NO. 2309 FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 1960
By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1960) of Sal N. DiDomenico
for legislation to establish tax credits for health care preceptorship that pairs an eligible student
with a health care practitioner to attain specified learning objectives. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act establishing tax credits for health care preceptorship.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Chapter 62 of the general laws is hereby amended by adding the following
2section:-
3 Section 6O.
4 (a) As used in this section the following words shall, unless the context clearly requires
5otherwise, have the following meanings:-
6 “Department”, the department of public health.
7 “Eligible student”, a resident of the commonwealth who is enrolled in an approved
8physician training program approved by the board of registration in medicine established under
9section 10 of chapter 13 of the general laws, a registered nursing program approved by the board
10of registration in nursing established under section 13 of chapter 13 of the general laws, a 2 of 4
11physician assistant training program approved by the board of registration of physician assistants
12established under section 9f of chapter 112 of the general laws.
13 “Health care practitioner”, an individual who: (i) is licensed to practice medicine by the
14board of registration in medicine established under section 10 of chapter 13 of the general laws;
15(ii) is licensed as a registered nurse or an advanced practice nurse by the board of registration in
16nursing established under section 13 of chapter 13 of the general laws; or (iii) is licensed as a
17physician assistant by the board of registration of physician assistants established under section
189f of chapter 112 of the general laws.
19 “Preceptorship program”, an organized system of clinical experience that, for the purpose
20of attaining specified learning objectives, pairs an eligible student with a health care practitioner
21who meets the qualifications of a preceptor.
22 (b) For tax years beginning on or after January 1, 2026 a health care practitioner who is a
23resident of the commonwealth may claim a credit against the state income tax otherwise due
24under this act in the amount stated on the tax credit certificate issued under subsection (c) for the
25taxable year in which the health care practitioner served without compensation as a preceptor in
26a preceptorship program approved by the department and its board and divisions and: (i) worked
27a minimum of three rotations, each consisting of at least 100 hours; and (ii) in an area of the
28commonwealth identified as having a health care workforce shortage by the department. The
29total amount of the credit allowed under this section for any taxable year may not exceed the
30state income tax imposed for that taxable year. Any unused amount of the credit for any taxable
31year may not be carried over to any other taxable year. 3 of 4
32 (c) On application by a health care practitioner, the department shall review and certify in
33the amount of $1,000 for each eligible student rotation of the minimum number of hours required
34under subsection (b) for which the health care practitioner served as a preceptor without
35compensation. The application shall contain: (i) the name of the health care practitioner; (ii)
36information identifying the preceptorship program in which the health care practitioner
37participated; (iii) the number and names of the eligible students for whom the individual served
38as a preceptor without compensation; and (iv) any other information that the department requires.
39For any taxable year, the amount of tax credit stated in the tax credit certificate issued to a health
40care practitioner may not exceed $5,000. The department shall approve all applications that
41qualify for a tax credit under this subsection on a first–come, first–served basis, notify a health
42care practitioner after receipt of the individual’s application of its approval or denial in writing,
43and issue a copy of the tax credit certificate to the department of revenue and the health care
44practitioner.
45 (d) The department, in consultation with the department of revenue, shall adopt
46regulations to carry out the provisions of this section.
47 SECTION 2. Notwithstanding any general or special law to the contrary, the department
48of public health shall conduct an annual report on the number of tax credit certificates issued to
49health care practitioners, pursuant to section 6O of chapter 62, for each tax year. The report shall
50analyze the total number of tax credit certificates issued, the number of certificates issued to
51health care practitioners of each eligible profession, the number of eligible students that
52participated in a preceptorship program in which the training health care practitioner was issued
53a tax credit certificate, and a regional analysis on the locations of the preceptorship programs in
54which a health care receptor was issued a tax credit certificate. To the extent possible by the 4 of 4
55department, the report shall compare the total number of commonwealth eligible students that
56participated in health care preceptorship programs with the number of eligible students that
57participated in a health care preceptorship program where the preceptor was issued a tax credit
58certificate.