An Act To Provide a Health Care Preceptor Tax Credit
Sec. 1. 36 MRSA §5218-B is enacted to read:
§ 5218-B. Income tax credit for health care preceptors
This bill establishes a refundable tax credit in the amount of $500 per student, up to a maximum of $1,500 per year, for a health care preceptor who provides, without compensation, instruction to and supervision of advanced practice registered nursing students in an approved course of study. A health care preceptor may be a licensed physician, physician's assistant or advanced practice registered nurse.