A bill for an act creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions.
Summary
HF 111 creates a new individual income tax credit for advanced registered nurse practitioners who serve as uncompensated preceptors for nursing students in required clinical practicums. The bill defines key terms such as clinical practicum, clinical preceptorship, nursing program, preceptor, and student, and limits eligibility to APRNs who are licensed, employed at the clinical facility, selected in coordination with the nursing program, and have at least one year of preceptor experience.
The credit is set at $500 for each qualifying clinical preceptorship that provides at least 100 hours of clinical learning experience, with a maximum annual credit of $2,000 per taxpayer. The credit is nonrefundable and cannot be carried forward or back. The bill also requires preceptors to keep documentation of the student, nursing program, dates and times of supervision, and expected graduation year, and directs the Department of Revenue to adopt administrative rules. The bill applies to tax years beginning on or after January 1, 2026.
Impact
HF 111 would add a new section to Iowa Code chapter 422 governing individual income tax credits, creating a targeted tax incentive for advanced registered nurse practitioners who provide unpaid clinical supervision to nursing students. It would affect both tax administration and nursing education by establishing eligibility standards, documentation requirements, and rulemaking authority for the Department of Revenue. The measure is intended to support the supply of clinical preceptors, which can be a limiting factor in nursing program capacity.
Sentiment
The bill appears generally supportive of workforce development in nursing and is framed as a positive incentive for professionals who provide unpaid educational supervision. Because the bill was introduced and referred to Ways and Means with no recorded votes or committee testimony in the provided materials, there is no documented opposition or amendment debate in the available record. The overall tone of the legislation is policy-oriented and supportive of health care training needs.
Contention
No specific contention is documented in the provided committee or vote history. Potential points of debate, based on the bill text, could include the cost of the tax credit to state revenue, whether the $500-per-preceptorship amount and $2,000 cap are sufficient to influence behavior, and whether the eligibility and documentation requirements are administratively burdensome. Any concern about fairness would likely center on limiting the credit to uncompensated APRN preceptors rather than other health professions or paid supervision arrangements.
Similar To
A bill for an act creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions.(Formerly SSB 1082.)
Related
A bill for an act creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions.(See SF 391.)