---
type: "Bill"
title: "Income Tax - Credits for Preceptors in Areas With Health Care Workforce Shortages"
description: "Income Tax - Credits for Preceptors in Areas With Health Care Workforce Shortages"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "SB 102"
citation: "Maryland SB 102 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Eckardt"]
version_count: 4
action_count: 21
vote_count: 3
first_action: "2020-10-26"
last_action: "2021-05-18"
source: "openstates"
source_identifier: "ocd-bill/3f060ace-0804-4cb1-a18d-0ecec504e8db"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0102?ys=2021RS&search=True"
source_hash: "e46ef9b37021a8c920ada39f5fc337911e1db5ab6cad0bed10b2b008ec74836a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland SB 102 (2021) — Income Tax - Credits for Preceptors in Areas With Health Care Workforce Shortages

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chapter - Income Tax - Credits for Preceptors in Areas With Health Care Workforce Shortages** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_154_sb0102e.pdf)
2. **Enrolled - Income Tax - Credits for Preceptors in Areas With Health Care Workforce Shortages** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0102e.pdf)
3. **First - Income Tax - Credits for Preceptors in Areas With Health Care Workforce Shortages** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0102f.pdf)
4. **Third - Income Tax - Credits for Preceptors in Areas With Health Care Workforce Shortages** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0102t.pdf)

## Votes

- On Third Reading (Amend) — **137–0** (pass) · lower
- On Third Reading — **45–0** (pass) · upper
- On third reading — **46–0** (pass) · upper

## Sponsors

- Eckardt — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-10-26** Pre-filed `introduction`
- **2021-01-13** First Reading Budget and Taxation `referral-committee`
- **2020-12-22** Hearing 1/20 at 11:00 a.m.
- **2021-01-12** Hearing canceled
- **2021-01-12** Hearing 1/20 at 1:00 p.m.
- **2021-01-18** Hearing canceled
- **2021-01-18** Hearing 1/26 at 1:00 p.m.
- **2021-02-19** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2021-02-23** Favorable with Amendments { `committee-passage-favorable`
- **2021-02-23** Second Reading Passed with Amendments
- **2021-02-24** Third Reading Passed `passage`
- **2021-02-25** Referred Ways and Means `referral-committee`
- **2021-03-01** Hearing 3/25 at 1:30 p.m.
- **2021-04-07** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2021-04-07** Favorable with Amendments { `committee-passage-favorable`
- **2021-04-07** Second Reading Passed with Amendments
- **2021-04-09** Third Reading Passed `passage`
- **2021-04-09** Senate Concurs House Amendments
- **2021-04-09** Third Reading Passed `passage`
- **2021-04-09** Passed Enrolled
- **2021-05-18** Approved by the Governor - Chapter 154 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3f060ace-0804-4cb1-a18d-0ecec504e8db`. Confidence: reported (aggregated from official Maryland legislature records).