Preceptor Tax Incentive Program


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On April 25th 2019, Governor Kemp signed into law HB 287 which deleted the existing Preceptor Tax Incentive Program Tax deduction and replaced it with a new and expanded tax credit.  The new legislation allows for the following:

Conversion of the existing tax deduction to a tax credit for eligible community based faculty preceptors;

Expands the definition of eligible preceptors to include advanced practice registered nurses and physician assistants;

Removes limitations on the types of rotations covered (e.g. beyond traditional primary care rotations);

Implements an incentive structure so that a preceptor will earn a lesser amount for the first 3 rotations precepted, and the amount will increase for rotations 4-10.  Physicians will receive  a $500 credit for each rotation for the first 3, and $1000 each rotation for 4-10.  This would mean that a physician preceptor who provided 10 rotations would earn $8500 in tax credits for the calendar year.  An APRN or PA preceptor would earn $375 for each of the first 3 rotations, and $750 for each rotation 4-10 for a total of $6375 in a calendar year.

Students must be enrolled in one of the state’s public or private medical/osteopathic, physician assistant, or nurse practitioner programs.

Preceptors register once for PTIP. Eligible academic programs will input information on completed rotations. 

Georgia’s public and private colleges and universities must be able to utilize the full cadre of Georgia community-based providers in order to educate the students matriculating in Georgia programs.  The tax credit provides a reward to the community-based preceptor without creating an in-state bidding war for these valuable community resources.

Please contact the AHEC Program Office at (706) 721-8331 or email ptip@augusta.edu for assistance.