Legislation - HB0595

Title: Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations
Sponsored by: Delegates Lewis, Addison, Alston, Conaway, Feldmark, Hill, Stinnett, and Young
Status: In the Senate - Second Reading Passed
Analysis: Fiscal and Policy Note (Revised)

Synopsis

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; limiting to $100,000 the excess amount of tax credit certificates the Department may carry forward; and applying the Act to taxable years beginning after December 31, 2025.

Committees

Original:: Ways and Means Click to view Recorded Media; Health

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0466

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber House Calendar Date 1/28/2026 Legislative Date 1/28/2026 Action First Reading Ways and Means and Health Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations Proceedings
Chamber House Calendar Date 1/28/2026 Legislative Date 1/28/2026 Action Hearing 2/12 at 1:00 p.m. (Ways and Means) Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Health Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/09/2026 Legislative Date 3/09/2026 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/10/2026 Legislative Date 2/26/2026 Action Favorable with Amendments {863823/1 Adopted Proceedings 35 Click to view Recorded Media
Chamber House Calendar Date 3/10/2026 Legislative Date 2/26/2026 Action Second Reading Passed with Amendments Proceedings 35 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations Proceedings
Chamber House Calendar Date 3/11/2026 Legislative Date 2/27/2026 Action Third Reading Passed (123-11) Proceedings 36 Click to view Recorded Media
Chamber Senate Calendar Date 3/12/2026 Legislative Date 2/27/2026 Action Referred Budget and Taxation Proceedings 38 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/01/2026 Legislative Date 4/01/2026 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/01/2026 Legislative Date 3/14/2026 Action Favorable Adopted Second Reading Passed Proceedings 53 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/28/2026	1/28/2026	First Reading Ways and Means and Health
			Text - First - Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations
House	1/28/2026	1/28/2026	Hearing 2/12 at 1:00 p.m. (Ways and Means)
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
			Vote - House - Committee - Health	Click to view Recorded Media
House	3/09/2026	3/09/2026	Favorable with Amendments Report by Ways and Means
House	3/10/2026	2/26/2026	Favorable with Amendments {863823/1 Adopted	35 Click to view Recorded Media
House	3/10/2026	2/26/2026	Second Reading Passed with Amendments	35 Click to view Recorded Media
			Text - Third - Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations
House	3/11/2026	2/27/2026	Third Reading Passed (123-11)	36 Click to view Recorded Media
Senate	3/12/2026	2/27/2026	Referred Budget and Taxation	38 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/01/2026	4/01/2026	Favorable Report by Budget and Taxation
Senate	4/01/2026	3/14/2026	Favorable Adopted Second Reading Passed	53 Click to view Recorded Media

File Code

Subjects

Statutes