New for 2026: Georgia Doctors and Dentists Now Eligible for $10,000 Tax Credit for Training Students

Georgia healthcare professionals who supervise student clinical rotations have access to enhanced tax benefits this year. The state's Preceptor Tax Incentive Program has been expanded and simplified, offering higher credit amounts and adding dentists to the list of eligible participants to claim the credit.

The changes officially took effect on January 1, 2026.

WHO QUALIFIES FOR THE TAX CREDIT?

Licensed Georgia physicians (MDs or DOs), dentists, advanced practice nurses (APRNs) and physician assistants (PAs) who provide unpaid, community-based clinical training to students enrolled in Georgia programs can participate. Students must be attending public or private institutions within the state for medical, dental, nurse practitioner or physician assistant programs.

The credit is issued directly to the medical professional providing the community-based preceptor hours, not to the practice.

The fine print: If you receive direct payment for teaching students from any source, you cannot participate in this credit. However, if your practice receives money to help cover administrative costs of having students, you can still qualify.

HOW MUCH CAN YOU EARN IN TAX CREDITS?

The updated program is simpler and more generous than before:

• Physicians and dentists earn $1,000 in tax credits per rotation
• Advanced practice nurses (APRNs) and physician assistants (PAs) earn $750 in tax credits per rotation

Each preceptor can be eligible for a maximum of 10 rotations per year. That means physicians and dentists can earn up to $10,000 in tax credits annually, while APRNs and PAs can earn up to $7,500 in credits annually.

A rotation is defined as 160 hours of clinical training. You can accumulate these hours from working with multiple students or programs. For added flexibility, the hours don't need to happen all at once with a single student.

HOW TO PARTICPATE

As the preceptor, you will need to register with the state's Area Health Education Centers Program Office, but you only have to do it once. After that, just make sure your contact information is up to date in the system.

Important: Register by December 31 to get credit for that year. If you're reading this now and want to participate in 2026, you have time to register and start earning credits this year.

The good news? You don't have to track and submit student hours yourself. The academic programs that send you students handle that paperwork. They certify the completed rotations and submit everything to the state office, which matches the hours to your registration.

WHAT TO EXPECT AT TAX TIME

If you completed rotations in 2025, you should receive your tax credit certification letter from the Statewide AHEC Program Office by January 31, 2026. This letter is what you'll need for your taxes.

You'll claim the credit on form IND-CR 212 with your Georgia individual income tax return. The credit is claimed directly on your personal tax return using your Social Security number, not your practice's tax ID number.

IMPORTANT LIMITATIONS TO KNOW

You must use your credits in the same year you earn them as they do not roll over to the next year.

Example: If you incurred $8,000 in Georgia taxes but earned $10,000 in credits, you cannot carryforward the excess credit of $2,000 to the next tax year.

If you share student supervision with partners in your practice, you have options. You can claim the full rotation yourself, take turns claiming different rotations with your partner or split the hours. Just make sure the academic program knows your arrangement before they submit the information to issue your credit accordingly.

Georgia has also set a total cap of $6 million per year related to this credit for all taxpayers.  If this cap is met, your credit will be limited.

PROGRAM EXTENDED THROUGH 2030

This program will continue through December 31, 2030, giving you several years to participate and plan ahead.

GETTING STARTED

If you haven't supervised students before, contact your regional AHEC office. They'll connect you with academic programs looking for clinical training sites and answer your questions. No prior experience necessary.

Moore Colson's Tax Team can help you understand how this credit fits into your overall tax planning. Don’t hesitate to reach out to discuss your situation and make sure you're getting the full benefit while meeting all the program requirements.