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HF 327

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 Introduced by Sean Bagniewski and 7 co-sponsors

Iowa creates a tax credit for registered nurse practitioners serving as preceptors to increase clinical training capacity and expand the nursing workforce.

Subcommittee Meeting: 03/03/2026 12:30PM RM 304.
#nursing #taxcredits
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WeVote Research Nonpartisan
Bill Summary · HF 327

Legislative bill overview

HF 327 creates a tax credit for individual income tax purposes in Iowa designed to incentivize registered nurse practitioners (RNPs) to serve as preceptors—mentors who supervise and train advanced nursing students during clinical training. The bill includes applicability provisions that specify when the credit takes effect and how it applies to taxpayers.

Why is this important

Advanced practice nursing is critical to addressing healthcare workforce shortages, particularly in rural and underserved areas. By offering financial incentives to experienced nurses willing to train the next generation, Iowa aims to increase the supply of qualified advanced practice nurses while supporting clinical education infrastructure that relies heavily on volunteer preceptor time.

Potential points of contention

  • Cost to state budget: Tax credits reduce state revenue; opponents may question whether the credit amount justifies the foregone income tax and whether alternative funding mechanisms (grants, direct payments) would be more efficient
  • Credit structure details: The bill's text is unavailable, so specifics are unknown—questions may arise about credit amount, eligibility requirements, income limits, and whether it phases out for higher earners
  • Equity and access: If the credit is distributed unevenly (e.g., concentrated in affluent areas or urban centers), it may fail to address healthcare worker shortages in rural or underserved communities where need is greatest

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

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