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.

Summary

The bill adds a new tax credit to Michigan’s individual income‑tax code for qualified health‑care professionals who act as preceptors for students. By rewarding clinicians who train the next generation, the measure seeks to strengthen the health‑workforce pipeline. The credit would be claimed on the professional’s personal income‑tax return.

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