UpcomingAtlas Opportunity Score 91/100
Maryland 2026 Income Tax Credit for Health Professional Preceptors
Maryland's 2026 Preceptor Tax Credit cycle opens December 1, 2026 and closes January 5, 2027 at 11:59 PM ET. Eligible clinicians can receive $1,000 per qualifying uncompensated rotation, up to $10,000 per tax year, for training students at qualifying workforce-shortage practice sites.
Funding$1,000 per qualifying student rotation, up to $10,000 per eligible preceptor per taxable year. Credits are subject to profession-specific statutory funding caps and available funds, and are not guaranteed.
DeadlineJanuary 5, 2027 at 11:59 PM ET; application cycle opens December 1, 2026
Last verifiedAugust 31, 2026
Required next actionConfirm that the clinician completed at least three qualifying uncompensated community-based clinical rotations during the applicable tax year at a practice site in a qualifying health care workforce shortage area. Verify the applicable student type and minimum rotation hours, coordinate required academic-institution validation, prepare the professional-license documentation, monitor MDH for the 2026 application forms when they are released before the December 1 opening, and submit a complete package as early as possible between December 1, 2026 and January 5, 2027 at 11:59 PM ET because complete applications are processed first come, first served and subject to available funding.
Broad Eligibility
Eligible applicants are qualifying Maryland health professionals who served without compensation as preceptors for eligible medical, physician assistant, nurse practitioner, registered nurse or licensed practical nurse students in recognized preceptorship programs at practice sites located in qualifying health care workforce shortage areas. MDH requires at least three distinct qualifying rotations. Medical-student and physician-assistant-student rotations must generally include at least 100 hours of community-based clinical training; nurse-practitioner, registered-nurse and licensed-practical-nurse student rotations must generally include at least 90 hours. Physician-assistant rotations must be in family medicine, general internal medicine or general pediatrics.
Atlas Analysis
A high-value Maryland workforce recruitment, retention and clinical-training incentive that hospitals, health systems, FQHCs, RHCs, medical schools, nursing programs and other healthcare employers should actively promote to eligible clinicians even though the tax credit is awarded to the individual preceptor rather than the organization. MDH's 2026 application cycle opens December 1 and closes January 5, 2027 at 11:59 PM ET. Eligible credits are $1,000 per qualifying rotation, up to $10,000 per individual per tax year, with awards first come, first served and constrained by available funding. This is not a capital, equipment or technology grant, so N9+ Direct Vendor Fit: 0/100; Atlas should treat it as workforce intelligence and an employer recruitment/retention benefit rather than a device-funding pathway.
Maryland’s Income Tax Credit for Preceptors in Areas with Health Care Workforce Shortages rewards qualifying clinicians who provide uncompensated community-based clinical training in shortage areas. The 2026 application cycle opens December 1, 2026 and closes January 5, 2027 at 11:59 PM ET. Complete applications are handled first come, first served and tax-credit certificates are limited by available funding.
MDH issues $1,000 per qualifying rotation, up to $10,000 per eligible preceptor per taxable year. Qualifying practice sites must be located in a Health Professional Shortage Area, Medically Underserved Area or Population, federally designated rural area or state-designated rural area. Applicants must satisfy the profession-specific rotation and documentation requirements and submit all required application parts during the official window.
This is workforce intelligence rather than organizational grant funding. Hospitals, health systems, FQHCs, RHCs, medical schools and nursing programs should promote the credit to eligible clinicians as a recruitment, retention and clinical-training incentive, while ensuring academic-institution validation and license documentation are prepared before the December opening.
Source verificationOfficial government source · health.maryland.govAtlas last verified this record August 31, 2026. Always use the funder's current application materials, amendments and portal instructions as the controlling source.View source and application materials ↗
