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HF 111

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 Austin Baeth and 14 co-sponsors

HF 111 offers a $500 tax credit to ARNPs mentoring nursing students, boosting clinical training and addressing healthcare workforce shortages.

Introduced, referred to Ways and Means.
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Bill Summary · HF 111

Summary of HF 111: Advanced Registered Nurse Practitioner Preceptor Tax Credit

Purpose and Intent

HF 111 is a legislative bill aimed at creating a tax credit for advanced registered nurse practitioners (ARNPs) who serve as preceptors for nursing students. The primary goal of this bill is to incentivize experienced ARNPs to provide mentorship and clinical training to nursing students, thereby enhancing the quality of nursing education and addressing workforce shortages in the healthcare sector.

Key Provisions

The bill introduces a new section, 422.12F, which outlines the following key provisions:

  1. Definitions:

    • Clinical Practicum: A course designed for ARNP preparation that includes practical application through clinical preceptorships.
    • Clinical Preceptorship: A mentoring experience where a preceptor guides a nursing student in a clinical setting.
    • Nursing Program: A program approved by the nursing board.
    • Preceptor: An ARNP licensed under relevant chapters who provides clinical instruction.
    • Student: A resident enrolled in a nursing program completing a clinical practicum.

  2. Eligibility for Tax Credit:

    • Preceptors must provide uncompensated instruction and supervision during the clinical preceptorship.
    • They must be employed at the clinical facility where the preceptorship occurs.
    • Preceptors must have at least one year of experience in the preceptor role and be selected by the nursing program in collaboration with the clinical facility.

  3. Tax Credit Amount:

    • The tax credit is set at $500 per clinical preceptorship, provided that the preceptor offers at least 100 hours of clinical learning experience.
    • The total tax credit cannot exceed $2,000 in aggregate for a tax year.

Impact

  • Who is Affected:
    • Advanced registered nurse practitioners who take on the role of preceptors will benefit from the tax credit, potentially increasing their willingness to mentor nursing students.
    • Nursing students will gain enhanced clinical training and mentorship, which is crucial for their professional development.
    • Healthcare facilities may experience improved training outcomes and a more competent nursing workforce.

Procedural Aspects

  • Introduced: January 22, 2025
  • Current Status: The bill has been introduced and referred to the Ways and Means Committee for further consideration.

This bill represents a strategic effort to bolster nursing education and improve the quality of healthcare by supporting the mentorship of future nurses through financial incentives for experienced practitioners.

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

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