Individual income tax: credit; credit for certain health professionals who serve as a preceptor; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.
Key claim: The bill would create a Michigan income-tax credit for certain health professionals who serve as preceptors, supervising students in clinical training.
Abstract
(HB6294 · 103rd Legislature) Individual income tax: credit; credit for certain health professionals who serve as a preceptor; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282. Sponsor: Rep. Julie Rogers (D) + 20 co-sponsors In committee: H Health Policy Latest action (2026-09-01): Bill Electronically Reproduced 08/27/2026
Why this matters
A preceptor tax credit would reduce state income-tax liability for health professionals who take on the unpaid work of supervising students in clinical rotations, effectively subsidizing clinical training capacity through the tax code. If enacted, it would add another narrowly-targeted credit to Michigan’s individual income tax alongside credits like the family caregiver and student loan repayment credits, with fiscal impact depending on eligibility and credit size (not yet specified in the finding).