Kansas Senate Bill SB224

Kansas 2025-2026 Regular Session

• Introduced: 2/6/25
• Refer: 2/7/25

Caption

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.

Summary

SB 224 creates the “preceptor income tax incentive act” and establishes a Kansas income tax credit for certain licensed health care professionals who serve as uncompensated community-based faculty preceptors. Eligible preceptors are nursing home administrators, registered nurses, and registered dietitians who provide personalized instruction, training, and supervision to students in approved postsecondary or board-of-regents-related training settings for careers in nursing home administration, nursing, or dietary management. The credit is tied to time spent precepting: for every completed 40 hours of instruction provided in a tax year, the taxpayer may claim a $250 credit. The credit is available beginning in tax year 2025, may be accumulated without a statutory cap based on hours worked, and is nonrefundable and limited to the taxpayer’s Kansas income tax liability. The bill also requires certification to the director of taxation, including verification of hours and a statement that the preceptor was not otherwise paid for the same training. The bill’s practical effect is to reduce state income tax revenue for qualifying preceptors while creating a new incentive intended to expand clinical and professional mentoring capacity in aging services and health care education. It also imposes documentation duties on preceptors and educational institutions, and it defines the covered professions, the type of institution, and what qualifies as a preceptorship. The stated purpose of the bill is to address persistent barriers to professional instruction and supervision in health care and aging services by encouraging more professionals to mentor students. Based on the bill text and the absence of recorded committee testimony or votes, there is no documented public debate in the provided materials, but the measure appears generally supportive of workforce development and training pipeline goals. Potential points of contention are likely to center on the fiscal cost of the credit, the administrative burden of verifying uncompensated hours, and the narrowness of the eligible professions and institutions. Another possible issue is whether the credit sufficiently incentivizes participation while avoiding duplicate compensation for the same preceptorship.

Impact

SB 224 would amend Kansas income tax law by adding a new nonrefundable credit for qualifying preceptors beginning in tax year 2025. It would affect licensed nursing home administrators, registered nurses, and registered dietitians who provide uncompensated preceptorships to students in specified Kansas postsecondary or related training programs, while also requiring certification and documentation to the Department of Revenue and participating educational institutions.

Sentiment

The bill’s stated purpose and structure suggest a favorable policy sentiment toward strengthening health care and aging-services workforce training through tax incentives. No committee transcript or vote history was provided, so there is no recorded opposition or support in the supplied materials; however, the bill appears designed as a workforce-development measure rather than a controversial tax change.

Contention

The main likely areas of contention are fiscal and administrative. Critics could question the revenue impact of an uncapped credit, the burden of tracking and certifying preceptorship hours, and whether the bill’s eligibility rules are too narrow or too broad. Supporters would likely emphasize the need to expand mentoring capacity for nursing, dietary, and long-term care professions and to compensate professionals indirectly for time spent training students without direct payment.