Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations

Altering eligibility for a credit against the State income tax for physician preceptors by repealing a requirement that a student in a physician preceptorship program be enrolled in a medical school or medical training program in the State and reducing the required number of hours for a preceptor rotation for community-based clinical training; and applying the Act to taxable years beginning after December 31, 2025.