The Preceptor Tax Incentive Program (PTIP) rewards licensed Georgia MD/DO, NP and PAs taking Georgia medical, physician assistant, and nurse practitioner students into their practices for the students' required clerkships.

Medical students from both allopathic and osteopathic schools are included.  Preceptors who receive direct compensation for teaching from ANY source are not eligible to earn this deduction.



•Licensed physician, nurse practitioner or physician assistant in Georgia
•Cannot receive direct compensation for teaching medical, osteopathic, NP, or PA students from any source
•The credit is only available for rotations supporting Georgia medical, osteopathic, NP, or PA programs
•Must complete a minimum of 1 rotation to be eligible; credit is provided retroactively once eligibility is established. A maximum of 10 rotations may be claimed each calendar year.
•Maximum tax credit earned each year is $8500

The 160 hours does NOT have to be tied to a single rotation, but is accrued across all students precepted.  Some student rotations may be one day a week for four months, while others may be completed in 4-6 week blocks.  Using hours to determine a credit levels the field so that all credits are earned based on 160 hours of teaching.


Programs will submit completed rotation dates and hours to the Statewide AHEC.

Augusta University Augusta University
Albany State University
Emory University Emory University Augusta University
Mercer University Mercer University Brenau University
Morehouse School of Medicine
Morehouse School of Medicine Clayton State University
Philadelphia College of Osteopathic Medicine, Georgia Campus Philadelphia College of Osteopathic Medicine, Georgia Campus Emory University
   South College--Atlanta Campus
Georgia College & State University
   South University
Georgia Southern University
    Georgia State University
    Kennesaw University
    Mercer University
    South University

University of North Georgia


Middle Georgia State University


Columbus State University


Georgia Southwestern University


  Valdosta State University