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

SSB 1082 offers a $500 tax credit to ARNPs mentoring nursing students, promoting quality training and enhancing the future healthcare workforce.

Committee report approving bill, renumbered as SF 391.

#civilliability #health-relatedprofessions #incometaxes #nursing #revenuedepartment #students #taxcredits

Purpose and Intent

SSB 1082 aims to establish a tax credit for advanced registered nurse practitioners (ARNPs) who serve as preceptors for nursing students during their clinical practicums. The intent of the bill is to incentivize experienced ARNPs to mentor nursing students, thereby enhancing the training and preparation of future healthcare professionals.

Key Provisions

Tax Credit Eligibility:

The tax credit is available to ARNPs who provide uncompensated instruction and supervision during a nursing student's clinical preceptorship.
To qualify, preceptors must:
Be employed at the clinical facility where the preceptorship occurs.
Be selected by the nursing program in collaboration with the clinical facility.
Have at least one year of experience in the preceptor role.

Credit Amount:

The tax credit is set at $500 per clinical preceptorship where the preceptor provides at least 100 hours of clinical learning experience.
The total tax credit cannot exceed $2,000 in a single tax year.

Definitions:

Clinical Practicum: A course designed for ARNP preparation involving practical application of theoretical knowledge.
Clinical Preceptorship: A mentoring experience where a preceptor guides a nursing student.
Nursing Program: A program approved by the board of nursing.
Preceptor: A licensed ARNP who provides clinical learning experiences for nursing students.

Affected Parties

Advanced Registered Nurse Practitioners: The primary beneficiaries of the tax credit, encouraging them to take on mentoring roles.

Nursing Students: Students enrolled in nursing programs who will receive valuable hands-on training under the guidance of experienced practitioners.

Healthcare Facilities: Clinical facilities that host nursing students and their preceptors may see an increase in qualified mentorship, improving the quality of nursing education.

Procedural Timeline

Introduced: February 4, 2025, and referred to the Health and Human Services committee.

Subcommittee Actions:

A subcommittee meeting was held on February 12, 2025, with recommendations for amendments and passage on February 18, 2025.

Committee Report: The bill was approved by the committee and renumbered as SF 391 on February 19, 2025.

Conclusion

SSB 1082 represents a strategic effort to bolster the nursing workforce by providing financial incentives for experienced ARNPs to mentor nursing students. By facilitating clinical education through tax credits, the bill aims to enhance the quality of nursing training and ultimately improve healthcare delivery.

Bill