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