Code of Maryland Regulations
Title 10 - MARYLAND DEPARTMENT OF HEALTH
Part 1
Subtitle 01 - PROCEDURES
Chapter 10.01.01 - Income Tax Credits for Preceptors in Areas with Health Care Workforce Shortages
Section 10.01.01.02 - Definitions
Universal Citation: MD Code Reg 10.01.01.02
Current through Register Vol. 51, No. 19, September 20, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) Applicant" means an individual:
(a) Who has submitted an application to the
Department for an income tax credit for serving as a preceptor; and
(b) Whose status for receipt of a tax credit
has not yet been determined.
(2) "Board" means the State Board of
Nursing.
(3) "Department" means the
Maryland Department of Health.
(4)
"Health Care Practitioner" means an individual who is:
(a) Licensed to practice medicine under
Health Occupations Article, Title 14, Annotated Code of Maryland;
(b) A physician assistant, as defined in
Health Occupations Article, §15-101, Annotated
Code Maryland; or
(c) A registered
nurse practitioner, as defined in Health Occupations Article, §8-101, Annotated
Code of Maryland.
(5)
"Health care workforce shortage area" means:
(a) A health professional shortage
area;
(b) A medically underserved
area;
(c) A medically underserved
population;
(d) Federally
designated rural areas;
(e) State
defined shortage areas;
(f) State
defined rural areas; or
(g) 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.
(6)
"Health Personnel Shortage Incentive Grant Program" means grants to eligible
institutions offering educational programs leading to licensure or
certification in health occupations determined to be in short supply.
(7) "Health professional shortage area" means
an area designated by the Health Resources and Services Administration of the
United States Department of Health and Human Services as having a shortage of
primary medical care providers, dental care providers, or mental health care
providers based on shortages that are geographic or demographic, or based on
shortages of institutional comprehensive health centers, federally qualified
health centers, or public facilities;
(8) "Income tax credit" means a nonrefundable
credit against State income tax.
(9) "Licensed physician" means an individual
who is licensed to practice medicine under Health Occupations Article, Title
14, Annotated Code of Maryland.
(10) "Medically Underserved Area" means an
area designated by the Health Resources and Services Administration of the
United States Department of Health and Human Services as having:
(a) Too few primary care providers;
(b) High infant mortality;
(c) High poverty;
(d) High elderly population; or
(e) A combination of §B(9)(a)-(d) of
this regulation.
(11)
"Medically underserved population" means a population designated by the Health
Resources and Services Administration of the United States Department of Health
and Human Services as having:
(a) Too few
primary care providers;
(b) High
infant mortality;
(c) High
poverty;
(d) High elderly
population; or
(e) A combination of
§B(10)(a)-(d) of this regulation.
(12) "Nurse practitioner" has the meaning
stated in Health Occupations Article, §8-101, Annotated
Code of Maryland.
(13) "Nurse
Practitioner Preceptorship Tax Credit Fund" means a special nonlapsing fund
created by a $15 fee for the renewal of a nurse practitioner certification,
regardless of the number of certifications held by the nurse
practitioner.
(14) "Office of
Student Financial Assistance" means the office in the Maryland Higher Education
Commission that administers the Health Personnel Shortage Incentive Grant
Program.
(15) "Physician Assistant
Preceptorship Tax Credit Fund" means a special, nonlapsing fund that is not
subject to State Finance and Procurement Article, §7-302,
Annotated Code of Maryland, and created by a $15 fee for the renewal of
licenses.
(16) "Preceptor" means a
licensed physician, a nurse practitioner, or a physician assistant who meets
the qualifications of a preceptor and provides instruction, training, and
supervision to a medical,nurse practitioner, or physician assistant student
within a preceptorship program.
(17) "Preceptorship program" means an
organized system of clinical experience that, for the purpose of attaining
specified learning objectives, pairs:
(a) An
enrolled student of a liaison committee on medical education-accredited medical
school in the State or an individual in a postgraduate medical training program
in the State with a licensed physician who meets the qualifications as a
preceptor;
(b) A nurse practitioner
student enrolled in a nursing education program that is recognized by the Board
with a nurse practitioner or licensed physician who meets the qualifications as
a preceptor; or
(c) An enrolled
student of a physician assistant program in the State with a health care
practitioner who meets the qualifications of a preceptor.
(18) "Rotation" means a period of
preceptorship greater than or equal to:
(a)
100 hours between a nurse practitioner student and a licensed physician or
nurse practitioner;
(b) 100 hours
between a medical student and a licensed physician; or
(c) 100 hours between a physician assistant
student and a licensed physician, nurse practitioner, or physician assistant in
family medicine, general internal medicine, or general pediatrics.
(19) "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.
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