# 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 .03 Program Eligibility.

*COMAR 10.01.01.03*

A healthcare practitioner preceptor in a preceptorship program is eligible for an income tax credit if the individual served:

A. Without compensation for a minimum of three rotations; and

B. In a health care workforce shortage area.