In 2023, Alabama legislature approved the Alabama Preceptor Tax Incentive Program (APTIP) to offer a tax deduction to uncompensated healthcare professions preceptors in our State. The goal of the APTIP is to increase medical student training in rural and underserved counties in Alabama.
Administered by the Alabama Statewide AHEC Program Office, APTIP provides a $500 income tax credit incentive for each 160-hour clinical preceptorship rotation per calendar year for what would otherwise be unpaid work by community-based faculty preceptor positions. Precepting physicians are eligible for a maximum of $6,000 per calendar year. Similarly, the law provides a $425 tax incentive for each 160-hour clinical preceptorship rotation per calendar year for preceptors who are nurse practitioners, certified nurse midwives, certified registered nurse anesthetists or physician assistants, with a $5,100 annual maximum.
This novel program provides a way for Alabama to say “thank you” to the uncompensated preceptors who train our next generation of key health care providers.
Click here to learn more about the Tax Incentive Program
Click here to download the brochure
Alabama Rural Health Association 