23. An amount equal to $1,000



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23. An amount equal to $1,000. for each clerkship (see below for those who provide more than 10) for any physician who served as the community based faculty physician for a medical core clerkship, physician assistant core clerkship, or nurse practitioner core clerkship. For purposes of this subtraction a “community based faculty physician” means a non-compensated physician who provides a minimum of three and a maximum of ten clerkships within a calendar year. As such, a physician who provides more than 10 clerkships may only subtract $10,000. A core clerkship means a clerkship for a student who is enrolled in a Georgia medical school, a Georgia physician assistant program, or a Georgia nurse practitioner program and who completes a minimum of 160 hours of community based instruction in family medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, or general surgery under the guidance of a community based faculty physician. The Statewide Area Health Education Centers Program Office at Georgia Regents University administers the program and certifies rotations. The physician should attach to their return a copy of the certification received from the Statewide Area Health Education Centers Program Office. If they file electronically and their software does not allow attachments, the certification should be retained and provided if requested by the Department.

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