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Bill will enable tax credits for clinicians who mentor students on clinical rotations in S.C.

On July 10th, 2019 Governor McMaster signed into law Senate Bill 314 which will provide personal state income tax credits and deductions for eligible clinicians in South Carolina if they agree to train students. 

A preceptor may be a physician, physician’s assistant (PA), or advanced practice registered nurse (APRN) who provides supervision and instruction during student clinical education experiences. They must not be otherwise compensated and must provide a minimum of two required clinical rotations within a calendar year.

 This recognizes the critical role preceptors play in educating future clinicians in our state. It will ultimately serve to help address the primary care access shortages, which exist in all but one of South Carolina’s 46 counties, and associated health rankings in the state.

The Senate Bill 314 is the result of a preceptor tax incentive initiative, which was initiated by the Coalition for Increased Access to Care (CIAPC), comprised of South Carolina based public universities in September of 2016. Through much effort and several amendments, it successfully passed during the 2019 legislative session.

“Other states who have passed similar bills have seen an increase in clinician interest in precepting.  We are hoping this incentive will add an additional value to the importance of educating students.”

- Jeanne Cavanaugh, Director of Clinical Partnerships at UofSC Nursing

Shape the Next Generation of Nurse Practitioners as a UofSC Preceptor

As a UofSC Nursing preceptor over a semester, you will share your knowledge and expertise by educating Nurse Practitioner students and provide learning opportunities within your current practice. Our students are eager to learn from engaged, caring health care professionals. USC accepts the best and the brightest nursing students to these programs. You can give back to the profession as others supported you while you were a student. With the USC College of Nursing MSN programs being offered online, NP preceptors are needed across the country in a variety of clinical settings.

 Benefits of Being a Preceptor
  • Verification of preceptor hours for ANCC or other certification agencies (many certification agencies offer CE credit for precepting)
  • Preceptor tax credit beginning in 2020
  • Access to potential new USC College of Nursing-educated employees.
  • Access to seminars and training (some with CNE and ANCC credit).
  • Eligibility for nomination to become a Non-Academic Non-Paid Affiliate appointment with the University of South Carolina College of Nursing.

 For additional information on how to become a preceptor, contact Jeanne Cavanaugh at 803-777-7128 or

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