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

The bill gives individual income‑taxpayers who serve as advanced registered nurse practitioner preceptors a credit of $1,000 for each qualifying clinical preceptorship, capped at $2,000 total. To qualify, the preceptor must be an Iowa‑licensed advanced RN practitioner, provide at least 100 hours of unpaid instruction, be employed at the training site, and have a year of preceptor experience. The credit is refundable or can be carried forward, and the Department of Revenue must report on its use each year.

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