Maryland House Bill HB496

Maryland 2025 Regular Session

• Introduced: 1/20/25
• Refer: 1/20/25

Caption

Income Tax - Credits for Nursing Program Preceptors in Areas With Health Care Workforce Shortages - Alterations

Impact

The impact of HB 496 is particularly significant for addressing the ongoing shortage in the healthcare workforce, especially in underserved areas. By easing the requirements for earning tax credits, the bill incentivizes more nurse practitioners and licensed physicians to engage in clinical education of nursing students. This action is anticipated to foster a stronger pipeline of trained nursing professionals, which could alleviate some workforce pressures in critical health sectors.

Summary

House Bill 496 focuses on enhancing the income tax credit incentives for nursing program preceptors who serve in areas identified with healthcare workforce shortages. The bill modifies the requirements for health care practitioners seeking these tax credits by reducing the minimum hours required for clinical training as a preceptor from 100 to 90 hours per rotation. This change aims to facilitate participation in preceptorship programs, encouraging more healthcare providers to take on mentoring roles for nursing students.

Contention

There are points of contention surrounding the bill related to its effectiveness in truly addressing workforce shortages. Critics may argue that simply reducing the number of training hours might not lead to meaningful improvements in the quality of training for nursing students. Furthermore, the limits on the total available tax credits—capped at $100,000 per year—could restrict the overall impact of the bill, raising concerns about the feasibility and adequacy of these financial incentives in encouraging participation.