Read the full stored bill text
Senate
File
391
-
Introduced
SENATE
FILE
391
BY
COMMITTEE
ON
HEALTH
AND
HUMAN
SERVICES
(SUCCESSOR
TO
SSB
1082)
A
BILL
FOR
An
Act
creating
an
advanced
registered
nurse
practitioner
1
preceptor
tax
credit
available
against
the
individual
income
2
tax,
and
including
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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1784SV
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391
Section
1.
NEW
SECTION
.
422.12F
Advanced
registered
nurse
1
preceptor
tax
credit.
2
1.
As
used
in
this
section,
unless
the
context
otherwise
3
requires:
4
a.
“Clinical
practicum”
means
a
course
of
study
designed
5
for
the
preparation
of
becoming
an
advanced
registered
nurse
6
practitioner,
involving
clinical
preceptorships
for
practical
7
application
of
previously
studied
theory.
8
b.
“Clinical
preceptorship”
means
a
mentoring
experience
9
under
the
direction
of
a
nursing
program
where
a
preceptor
is
10
used
to
provide
a
clinical
learning
experience
for
a
student
11
enrolled
in
the
nursing
program.
12
c.
“Nursing
program”
means
a
program
approved
by
the
board
13
of
nursing
pursuant
to
section
152.5.
14
d.
“Preceptor”
means
an
advanced
registered
nurse
15
practitioner
who
is
a
resident
and
is
currently
licensed
as
16
a
registered
nurse
under
chapter
152
or
chapter
152E,
and
17
who
is
licensed
by
the
board
as
an
advanced
registered
nurse
18
practitioner.
19
e.
“Student”
means
a
resident
enrolled
in
a
nursing
program
20
fulfilling
a
required
clinical
practicum
through
a
clinical
21
preceptorship.
22
2.
To
be
eligible
for
the
tax
credit
under
this
section
for
23
a
tax
year,
a
preceptor
must
provide
uncompensated
instruction
24
and
supervision
during
the
required
student
clinical
25
preceptorship,
be
employed
at
the
clinical
facility
where
the
26
preceptorship
occurs,
be
qualified
for
the
preceptor
role,
27
be
selected
by
the
nursing
program
in
collaboration
with
the
28
clinical
facility
to
participate
in
the
clinical
preceptorship,
29
and
have
at
least
one
year
of
experience
in
the
preceptor
role.
30
3.
The
taxes
imposed
under
this
subchapter,
less
credits
31
allowed
under
section
422.12,
shall
be
reduced
by
an
advanced
32
registered
nurse
preceptor
tax
credit
equal
to
one
thousand
33
dollars
per
clinical
preceptorship
where
at
least
one
hundred
34
hours
of
clinical
learning
experience
is
provided,
not
to
35
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391
exceed
two
thousand
dollars
in
the
aggregate.
1
4.
Any
credit
in
excess
of
tax
liability
is
refundable.
In
2
lieu
of
claiming
a
refund,
the
taxpayer
may
elect
to
have
the
3
overpayment
shown
on
the
taxpayer’s
final
and
completed
return
4
credited
to
the
tax
liability
for
the
following
tax
year.
5
5.
The
preceptor
shall
be
responsible
for
accurate
6
documentation
of
the
student’s
experience
during
the
clinical
7
preceptorship
including
the
name
of
the
student,
the
name
8
of
the
nursing
program,
the
dates
and
times
instruction
and
9
supervision
were
provided
to
the
student,
and
the
year
of
the
10
student’s
expected
graduation
from
the
program.
11
6.
Beginning
November
1,
2028,
and
each
November
1
12
thereafter,
the
department
shall
submit
to
the
general
13
assembly
a
report
describing
the
activities
of
the
tax
credit
14
for
the
most
recent
tax
year
for
which
the
tax
credit
was
15
available.
The
report
shall,
at
a
minimum,
include
the
16
amount
of
tax
credits
claimed
in
the
most
recent
tax
year,
the
17
locations
where
a
preceptor
provided
uncompensated
instruction
18
and
supervision,
the
number
of
students
supervised
by
the
19
preceptor,
the
number
of
hours
of
clinical
learning
experiences
20
were
provided
by
the
preceptor,
and
any
other
information
the
21
department
deems
necessary.
22
7.
The
department
shall
adopt
rules
pursuant
to
chapter
17A
23
to
administer
this
section.
24
Sec.
2.
APPLICABILITY.
This
Act
applies
to
tax
years
25
beginning
on
or
after
January
1,
2026.
26
EXPLANATION
27
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
28
the
explanation’s
substance
by
the
members
of
the
general
assembly.
29
This
bill
creates
an
advanced
registered
nurse
practitioner
30
preceptor
tax
credit
available
against
the
individual
income
31
tax.
32
The
bill
defines
preceptor
to
mean
an
advanced
registered
33
nurse
practitioner
who
is
a
resident
and
who
is
currently
34
licensed
as
a
registered
nurse
under
Code
chapter
152
or
Code
35
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S.F.
391
chapter
152E,
and
who
is
licensed
by
the
board
as
an
advanced
1
registered
nurse
practitioner.
2
The
bill
defines
clinical
preceptorship
to
mean
a
mentoring
3
experience
under
the
direction
of
a
nursing
program
where
a
4
preceptor
is
used
to
provide
a
clinical
learning
experience
for
5
a
student
who
is
a
resident
enrolled
in
the
nursing
program.
6
In
order
to
be
eligible
for
the
tax
credit
under
the
7
bill,
a
preceptor
must
provide
uncompensated
instruction
and
8
supervision
during
a
clinical
preceptorship,
be
employed
at
the
9
clinical
facility
where
the
preceptorship
occurs,
be
selected
10
by
the
nursing
program
in
collaboration
with
the
clinical
11
facility
to
participate
in
the
clinical
preceptorship,
and
have
12
at
least
one
year
of
experience
in
the
preceptor
role.
13
The
amount
of
the
tax
credit
equals
$1,000
per
clinical
14
preceptorship
where
at
least
100
hours
of
clinical
learning
15
experience
is
provided,
not
to
exceed
$2,000
in
the
aggregate.
16
The
bill
specifies
that
the
tax
credit
is
refundable,
and
17
in
lieu
of
a
refund,
the
taxpayer
may
elect
to
have
the
18
overpayment
shown
on
the
taxpayer’s
final,
completed
return
19
credited
to
the
tax
liability
for
the
following
tax
year.
20
The
bill
requires
the
preceptor
to
accurately
document
the
21
student’s
experience
including
the
name
of
the
student,
the
22
name
of
the
nursing
program,
the
hours
of
supervision,
and
the
23
year
of
the
student’s
expected
graduation.
24
The
bill
requires
the
department
of
revenue
to
submit
25
a
report
to
the
general
assembly
a
report
describing
the
26
activities
of
the
tax
credit
for
the
most
recent
tax
year
for
27
which
the
tax
credit
was
available.
28
The
department
of
revenue
is
required
to
adopt
rules
to
29
administer
the
bill.
30
The
bill
applies
to
tax
years
beginning
on
or
after
January
31
1,
2026.
32
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