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HB 6156

Individual income tax: credit; credit for certain advanced practice registered nurses who serve as a preceptor; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.

2025-2026 Regular Session Introduced by Morgan Foreman and 10 co-sponsors

Implements a refundable income tax credit of up to $1,500 per year for Michigan APN preceptors who supervise uncompensated clinical rotations, 2026–2030.

bill electronically reproduced 07/03/2026
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Bill Summary · HB 6156

Summary of HB 6156 (Michigan, 2025-2026)

What the bill aims to do

  • Establishes an income tax credit for individuals who serve as preceptors in advanced practice nursing (APN) programs.
  • The credit is targeted at tax years 2026 through 2030.
  • The overarching intent is to incentivize experienced APNs to supervise and teach students during required clinical rotations, thereby addressing potential workforce and training needs in advanced nursing practice within Michigan.

Key provisions and changes

  • Credit amount and duration
    • For tax years beginning January 1, 2026, through December 31, 2030, eligible taxpayers may claim a credit of:
    • $500 for every 250 hours completed as a preceptor for an APN program-required clinical rotation.
    • The credit is capped at $1,500 per tax year.
  • Eligibility and requirements
    • The preceptor must supervise and instruct students during APN program-required clinical rotations at an approved health care site located in Michigan.
    • The taxpayer must certify in writing that they did not receive payment from any source for serving as a preceptor in the tax year.
    • Supporting documentation must be submitted with the annual tax return to verify hours of participation, in a form/manner prescribed by the Michigan Department of Treasury.
  • Refundability
    • If the credit exceeds the taxpayer’s liability, the excess amount is refundable.
  • Reporting and evaluation
    • By July 1 of each year from 2027 through 2031, the Department of Treasury must provide an annual report to:
    • Legislature (members), Governor, Clerk of the House, Secretary of the Senate, and fiscal agencies.
    • The report must include:
    • A brief assessment of the credit’s overall effectiveness.
    • The number of claimants for the credit in the preceding calendar year.
    • The total amount of credits claimed and allowed in the preceding calendar year.
  • Definitions (key terms)
    • “Advanced practice nursing program-required clinical rotation” = a required clinical rotation in an accredited APN program, with a minimum number of clinical hours under supervision at a health care site approved by an institution of higher education.
    • “Advanced practice registered nurse” = as defined in Michigan Public Health Code § 17201; includes nurse anesthetists with specialty certification under § 17210.
    • “Institution of higher education” = state-approved institutions described in the state constitution or approved independent nonprofit degree-granting institutions located in Michigan.
    • “Preceptor” = an APN who provides supervision and instruction during student clinical rotations.

Who is affected

  • Eligible taxpayers: Individuals who serve as clinical preceptors for APN students during required rotations at Michigan health care sites.
  • Education and health care sectors: Institutions of higher education offering APN programs and the Michigan health care sites hosting clinical rotations.
  • State agencies: Department of Treasury administers the credit, verifies eligibility, processes claims, and issues annual reports evaluating program effectiveness.

Procedural and timeline aspects

  • Effective period: Tax years beginning on or after January 1, 2026, through December 31, 2030.
  • Claim process: Taxpayers must attach a certified statement of no payment received for precepting and provide documentation of hours with their tax return.
  • Refundability: Excess credit beyond tax liability is refundable.
  • Annual reporting: Starting by July 1, 2027, and continuing each July 1 through 2031, the Department of Treasury must report on the credit’s operation, utilization, and impact.

Practical considerations

  • The program provides a financial incentive (up to $1,500 per year per eligible preceptor) to attract and retain APN preceptors.
  • By requiring documentation and a no-payment certification, the bill seeks to ensure the credit is reserved for uncompensated teaching activity.
  • The sunset-like timeline (2026–2030) and annual reporting mandate indicate an evaluative, pilot-like approach to determine the credit’s value and potential expansion or extension.

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

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