The Preceptor Tax Incentive Program (PTIP) rewards licensed Georgia MDs and DOs taking Georgia medical, physician assistant, and nurse practitioner students into their practices for the students' required core clerkships (family medicine, general internal medicine (ambulatory & inpatient), general pediatrics, OB/GYN, psychiatry, emergency medicine and general surgery). 

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



•Licensed physician in GA
•Cannot receive direct compensation for teaching medical, osteopathic, NP, or PA students
•Deduction only available for rotations supporting Georgia medical, osteopathic, NP, or PA programs
•Must complete a minimum of three rotations to be eligible; deductions are provided retroactively once eligibility is established
•A maximum of 10 rotations may be claimed for deductions each calendar year

Tax deductions are only applicable for core clerkships (defined as: family medicine, general internal medicine, general pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, and general surgery).

Maximum tax deduction earned each year is $10,000.


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

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

University of North Georgia


Valdosta State University


Columbus State University


Georgia Southwestern University


Clayton State University