House Bill 144 revises Georgia’s income tax credit for certain medical preceptor rotations. The bill expands the program to include dentistry in addition to medicine, osteopathic medicine, advanced practice nursing, and physician assistant training. It also updates definitions for eligible students and preceptors, clarifies that a qualifying rotation is 160 hours of uncompensated community-based training, and requires preceptors to register with the statewide Area Health Education Centers (AHEC) Program Office at Augusta University to participate.
The bill increases the credit amounts and structures them by profession and number of rotations completed in a calendar year. Physicians and licensed dentists may receive $500 for each of the first three rotations and $1,000 for each rotation from the fourth through the tenth; advanced practice registered nurses and physician assistants may receive $375 for each of the first three rotations and $750 for each rotation from the fourth through the tenth. No individual may claim credit for more than ten rotations in a year, and the statewide cap on total credits is set at $6 million per calendar year. The bill also extends the sunset date of the credit from December 31, 2026 to December 31, 2030, and requires annual reporting on participation and credit usage.
In practical terms, the bill amends Georgia’s income tax code by broadening and increasing a targeted tax incentive for clinicians who provide unpaid training to students in community settings. It affects taxpayers who serve as preceptors, the Department of Revenue, Augusta University’s AHEC Program Office, and students in medical, dental, nursing, and physician assistant programs. The credit remains nonrefundable and cannot be carried forward or back, so it can only offset tax liability in the year earned.
The overall sentiment around the bill appears strongly favorable. It passed the House overwhelmingly, 171-2, and the Senate also approved it, 48-5, indicating broad bipartisan support for using tax policy to encourage clinical training opportunities. The vote on a motion to engross in the Senate was narrower, 30-20, suggesting some procedural or policy hesitation, but the final passage margin remained comfortable.
The main points of contention likely centered on the cost and scope of the expanded credit. The bill raises the per-rotation value, adds dentistry, and extends the program for several more years, which increases the potential fiscal impact up to the $6 million annual cap. Any opposition appears to have been limited, and the available record does not show detailed committee debate or organized opposition, but the vote totals suggest some concern about the size of the tax expenditure and the state’s willingness to subsidize professional training through the tax code.
HB 144 amends Code Section 48-7-29.22 in Georgia’s income tax laws to expand and increase the tax credit for community-based faculty preceptors. It adds licensed dentists and dental training to the program, revises eligibility and administrative definitions, raises the credit amounts, keeps the annual aggregate cap at $6 million, and extends the sunset date to December 31, 2030. The bill also requires annual reporting by the commissioner and Augusta University’s AHEC Program Office and applies to taxable years beginning on or after January 1, 2026.
The bill was generally viewed positively and received strong bipartisan support in both chambers. The House passed it by 171-2, and the Senate passed it 48-5, suggesting broad agreement that the state should incentivize unpaid clinical teaching. The narrower Senate vote on a motion to engross indicates some reservations, but not enough to prevent final passage.
The likely areas of disagreement were fiscal and policy-related: the bill increases the value of the credit, expands eligibility to dentistry, and extends the program’s life, all of which increase the state’s tax expenditure exposure. Critics may have questioned whether the incentive is the best use of tax dollars or whether the annual $6 million cap is sufficient or appropriate. However, the recorded votes show only limited opposition, and no committee transcript indicates a major substantive dispute.