INCENTIVES AND RESOURCES
Tax credits and loan repayment assistance are some of the incentives and resources provided in the state’s Health Enterprise Zones (HEZs) Initiative to help attract new practitioners to underserved areas. HEZs provide access to a range of incentives, benefits, and resources to address persistent health disparities in our state.
Please Note: Tax credits are subject to the availability of funds for tax credits in the Health Enterprise Zone's budget and will be awarded on a first-come, first-served basis as determined by the Department of Health and Mental Hygiene (DHMH) in its sole discretion.
What tax incentives are available?
HEALTH CARE PRACTITIONER PERSONAL INCOME TAX CREDIT — This tax credit is available to individual health care practitioners who meet the program criteria listed below and receive a letter of support from the HEZ where the practitioner practices. An eligible practitioner may apply for a tax credit in an amount equal to 100% of the amount of State income tax for income derived from practice in the HEZ. The Health Care Practitioner Personal Income tax credit is available as of April 28, 2014.
In order to qualify for the Health Care Practitioner Personal Income Tax Credit, a provider is required to:
- Be a health care practitioner who is licensed or certified under the health occupations article and who provides either: (1) primary care, including obstetrics, gynecological services, pediatric services, or geriatric services; (2) behavioral health services, including mental health or alcohol and substance abuse services; or (3) dental services.
- Accept Medicaid recipients and uninsured patients as demonstrated by attestation; and,
- Demonstrate cultural, linguistic, and health literacy competency as shown on application.
Steps to Receive Health Care Practitioner Personal Income Tax Credit
1. Obtain a letter of support from the appropriate HEZ (contact information for Zones is listed above)
2. Complete and submit preliminary application to DHMH
3. Receive preliminary certification from DHMH, if eligible
4. Complete tax return, wait for return to be processed, and then file Form 129 with the Comptroller’s office (click here)
5. Receive stamped tax return document from the Comptroller’s office
6. Apply for final certification with DHMH including stamped tax return document HEZ Final Income Application pdf
7. Receive final certification of eligibility from DHMH
8. Apply for tax credit from the Comptroller’s office
For a list of Frequently Asked Questions about the Health Care Practitioner Personal Income Tax Credit, Click here.
For the pre-certification income tax credit application, HEZ Pre-qualification Income Application Pdf
For the final certification income tax credit application, HEZ Final Income Application pdf
EMPLOYER HIRING TAX CREDIT enables employers to receive $5,000 per year over a two-year period per employee. Employers that hire health care practitioners, community health workers, or interpreters and receive a letter of support from the HEZ where they practice are eligible to apply. The Employer Hiring Tax Credits were impacted by legislation (HB 668) that was approved by the Maryland General Assembly during the 2014 legislation session and signed into law in the spring of 2014
Tax Credit and Loan Repayment Informational Flyer
Whom can I contact if I need more information on tax credits?
Roxanne Hale, MHA, FACHE, CMPE Director, Office of Primay Care Access Health Systems and Infrastructure Administration Department of Health and Mental Hygiene Phone: 410-767-8649 email@example.com
What loan repayment programs are available?
Maryland Loan Assistance Repayment Program (MLARP) and State Loan Repayment Program (SLRP) provide loan repayment assistance to primary care physicians in the fields of family practice, internal medicine, pediatrics, obstetrics and gynecology, and general psychiatry. Awards are up to $25,000 per year for a two-year commitment. Applications are accepted in the spring and fall. You can get more information at their website or by downloading this flyer.
Legislation (HB 459) approved by the Maryland General Assembly during the 2014 legislative session and signed into law by the Governor expands eligibility for the MLARP program to include physician assistants and expands the definition of “primary care” to include women’s health. The legislation takes effect October 1, 2014.
Janet L. Hoffman Loan Assistance Repayment Program provides loan repayment assistance to physician assistants, social workers, nurses, and nurse practitioners. Awards can be up to $10,000 a year for a three-year commitment. Applications are accepted July through September. More information is available at: https://www.mhec.state.md.us/financialaid/ProgramDescriptions/prog_larp.asp
What are the loan repayment eligibility requirements?
United States citizen or U.S. National;
Valid unrestricted license to practice in the State of Maryland;
Full-time employment at eligible practice site;
No existing or unserved obligation for any other loan repayment program;
Existing higher education loan debt in good standing; and
Other requirements as outlined in the eligibility criteria.
Whom can I contact if I need more information on Loan Repayment?
Roxanne Hale, MHA, FACHE, CMPE Director, Office of Primary Care Access Health Systems and Infrastructure Administration Department of Health and Mental Hygiene Phone: 410-767-8706 firstname.lastname@example.org
ELIGIBLE ZIP CODES and ZONE CONTACT INFO
Zone: Capitol Heights (Prince George’s County
Zip Code: 20743
Contact: Janine Jackson
Zone: Dorchester/Caroline County
Zip Code: 21613, 21631, 21664, 21659, 21835, 21643, 21632
Contact: Terri Hughes
Zone: Greater Lexington Park (St. Mary’s County)
Zip Code: 20653, 20634, 20667
Contact: Lori Werrell
Zone: West Baltimore
Zip Code: 21216, 21217, 21223, 21229
Contact: Novella Tascoe