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
House File 327 creates a new refundable individual income tax credit for advanced registered nurse practitioner (ARNP) preceptors in Iowa. The credit is intended to compensate licensed ARNPs who provide unpaid instruction and supervision to nursing students during required clinical preceptorships. To qualify, the preceptor must be a resident ARNP, be employed at the clinical facility where the preceptorship occurs, be selected in coordination with the nursing program and facility, and have at least one year of preceptor experience.
The credit is set at $1,000 for each clinical preceptorship that includes at least 100 hours of clinical learning experience, with a maximum annual credit of $2,000. The bill makes the credit refundable, though taxpayers may instead apply any excess to the following tax year. It also requires preceptors to document the student’s experience, including the student’s name, nursing program, dates and hours of supervision, and expected graduation year. The Department of Revenue must adopt rules to administer the credit and report annually to the General Assembly beginning November 1, 2028.
Impact
The bill would add a new section to Iowa Code chapter 422 governing individual income tax credits and would reduce state income tax liability for eligible ARNP preceptors beginning with tax years on or after January 1, 2026. Because the credit is refundable, it could result in state payments even when a taxpayer has no income tax liability, increasing the fiscal impact relative to a nonrefundable credit. The bill also creates new administrative duties for the Department of Revenue, including rulemaking and annual reporting, and imposes documentation requirements on participating preceptors and nursing programs.
Sentiment
The available context suggests generally favorable sentiment toward the bill, as reflected by the subcommittee recommendation for passage and the absence of recorded opposition in the provided materials. The bill appears designed to support nursing education and expand the pool of clinical preceptors, a goal likely to be viewed positively by health care and education stakeholders. No vote tally or committee transcript is provided, so broader legislative support or opposition cannot be measured from the record here.
Contention
The main potential points of contention are fiscal cost, the use of a refundable tax credit, and whether the eligibility rules are narrow enough to ensure the credit targets genuine uncompensated preceptorship work. Some lawmakers or budget analysts may question whether a $1,000-per-preceptorship incentive, capped at $2,000, is sufficient to address nursing workforce shortages or whether it creates administrative complexity for the Department of Revenue and participating facilities. Others may focus on the documentation and verification requirements, which are intended to prevent misuse but could be burdensome for preceptors and nursing programs.
A bill for an act creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions.
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.)
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.)
A bill for an act creating the quantum technology tax credit available against the individual and corporate income taxes, and including applicability provisions.
A bill for an act creating the new resident and new graduate tax credits, available against the individual income tax, and including retroactive applicability provisions.
A bill for an act creating a premarital counseling tax credit available against the individual income tax, and including retroactive applicability provisions.
A bill for an act creating a deduction available against the individual income tax for gross rent paid by a taxpayer, and including applicability provisions.