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SF 391

A bill for an act creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions.

2025-2026 Regular Session

Iowa tax credit incentivizes registered nurse practitioners to mentor advanced nursing students, aiming to expand clinical training capacity and nursing workforce supply.

Subcommittee: Dawson, Bisignano, and Rowley.
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Bill Summary · SF 391

Legislative bill overview

SF 391 creates a tax credit for individual income tax purposes in Iowa to incentivize registered nurse practitioners (RNPs) to serve as preceptors—mentors who train and supervise advanced nursing students during clinical rotations. The bill includes provisions detailing when the credit applies and becomes effective.

Why is this important

Healthcare workforce development depends heavily on clinical training, and preceptor shortages can limit how many advanced nursing graduates enter the profession. By offering tax credits, Iowa aims to encourage experienced RNPs to take on mentoring responsibilities, potentially expanding nursing capacity in the state. This addresses real workforce gaps, particularly in rural or underserved areas.

Potential points of contention

  • Cost to state budget: Tax credits reduce state revenue; the bill's fiscal impact depends on how many RNPs claim the credit and at what value
  • Equity concerns: Benefits accrue only to tax-paying healthcare professionals; may not address broader barriers to nursing education access
  • Preceptor definition unclear: The bill language doesn't specify criteria for who qualifies as a preceptor, creating potential implementation ambiguity around training requirements or clinical hours

Compiled from official sources — confirm details with the bill’s official record.

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