# COMAR Title 10 — Maryland Department of Health

## Subtitle 01 — Procedures

### Chapter 01 — Income Tax Credits for Preceptors in Areas with Health Care Workforce Shortages

#### Regulation .01 Purpose.

*COMAR 10.01.01.01*

A. The purpose of this chapter is to establish regulatory provisions related to the State income tax credit program for the following qualified health care practitioners who serve as preceptors without compensation in health care workforce shortage areas:

  (1) Physicians;

  (2) Advanced practice registered nurses;

  (3) Physician assistants;

  (4) Registered nurses; and

  (5) Licensed practical nurses.

B. This chapter describes the procedures used by the Maryland Department of Health to assess eligibility of applicants, process applications, and certify income tax credits for approved applications.