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.)
Summary
SSB1082 creates a new 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 as part of an approved nursing program. To qualify, the preceptor must meet several conditions, including being employed at the clinical facility where the training occurs, being selected in collaboration with the nursing program, and having 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, so it can only reduce current-year tax liability. The bill also requires preceptors to maintain documentation of the student, nursing program, dates and times of supervision, and the student’s 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
The bill would add a new section to Iowa Code chapter 422 creating a targeted income tax credit for ARNP preceptors, thereby reducing state individual income tax revenue for eligible taxpayers. It would also place administrative responsibilities on the Department of Revenue and create documentation requirements for participating preceptors and nursing programs. The measure is aimed at supporting nursing education and clinical training capacity by incentivizing experienced ARNPs to provide unpaid supervision to students.
Sentiment
The available context suggests generally favorable sentiment toward the bill, as it was introduced by the Senate Committee on Health and Human Services, indicating policy interest in addressing nursing workforce and training needs. No committee transcript or recorded votes are provided, so there is no evidence of formal opposition or amendment debate in the supplied materials. The bill’s structure suggests a practical, workforce-development-oriented approach rather than a controversial policy change.
Contention
No specific points of contention are documented in the provided materials. Potential areas of debate, based on the bill text, could include the cost of the tax credit to the state, whether the $500-per-preceptorship amount is sufficient to influence behavior, and whether the eligibility and documentation rules are too restrictive or too permissive. However, no named opponents, supporters, or disputed provisions appear in the available record.
Replaced by
A bill for an act creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions.
Replaced by
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.
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 the quantum technology tax credit available against the individual and corporate income taxes, and including applicability provisions.
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Providing for the preceptor income tax incentive act, establishing an income tax credit for nursing home administrators, registered nurses and registered dietitians that serve as a community-based faculty preceptor in adult care homes and medical care facilities by providing personalized instruction, training and supervision for students.
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.
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.)
Establishes option for students nearing completion of program in chiropractic medicine to participate in preceptorship provided by State-licensed chiropractor.
To Create The Preceptor Tax Incentive Program; And To Provide Incentives For Certain Medical Or Counseling Professionals To Train Certain Students Who Are Learning To Become Medical Or Counseling Professionals.