In this chapter, the following terms have the meanings indicated. Terms Defined. “Applicant” means an individual: Who has submitted an application to the Department requesting State income tax credit; and Whose status for receipt of a tax credit certification has not yet been determined. “Department” means the Maryland Department of Health. “Health Care Practitioner” means an individual who is: A health care practitioner, as defined in Tax-General Article, §10–752, Annotated Code of Maryland; An advanced practice registered nurse as defined in Health Occupations Article, §8-101, Annotated Code of Maryland; A registered nurse as defined in Health Occupations Article, §8-101, Annotated Code of Maryland; or A licensed practical nurse as defined in Health Occupations Article, §8-101, Annotated Code of Maryland. “Health care workforce shortage area” means: A health professional shortage area; A medically underserved area; A medically underserved population; Federally designated rural areas; State defined shortage areas; State defined rural areas; or Other areas defined as in need by the Secretary of Health or Governor or as otherwise determined by the Department in consultation with the Governor’s Workforce Development Board. “Income tax credit” means a nonrefundable credit against State income tax. “Preceptor” means a health care practitioner participating in a preceptorship program. “Preceptorship program” has the meaning as stated in Tax-General Article, §§10–738, and 10-752, Annotated Code of Maryland. “Rotation” means a minimum of: 100 hours of community-based clinical training between a: Medical student and a licensed physician preceptor; Physician assistant student and a licensed physician, nurse practitioner, or physician assistant preceptor in family medicine, general internal medicine, or general pediatrics practice or setting; or 90 hours of community-based clinical training between a: Nurse practitioner student and a licensed physician or nurse practitioner preceptor; A registered nurse student and an advanced practice registered nurse or registered nurse preceptor; or A licensed practical nurse student and an advanced practice registered nurse, registered nurse, or licensed practical nurse preceptor. “Taxable year” means the annual accounting period for keeping records and reporting income and expenses that starts on January 1 and ends on December 31 of the same year.