The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


DR 0366 - Rural & Frontier Health Care Preceptor Credit


Health care professionals who provide a preceptorship during the tax year may be eligible for the Rural and Frontier Health Care Preceptor tax credit. The following Colorado license types qualify for this credit:

  • Doctor of Medicine
  • Doctor of Osteopathic Medicine
  • Advanced Practice Nurse
  • Physician Assistant
  • Doctor of Dental Surgery
  • Doctor of Dental Medicine
  • Registered Nurse
  • Registered Dental Hygienist
  • Pharmacist
  • Licensed Clinical or Counseling Psychologist
  • Licensed Clinical Social Worker
  • Licensed Professional Counselor
  • Licensed Marriage and Family Therapist
  • Psychiatric Nurse Specialist
  • Licensed Addiction Counselor
  • Certified Addiction Counselor Working in an Outpatient Clinical Setting