Read the full stored bill text
KAS H02468'25 *_HB6156_INTR_1 5v9uqe
HOUSE BILL NO. 6156
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.847) by adding section 282.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 282. (1) For tax years that begin on and after January 1, 1
2026 through December 31, 2030, a taxpayer who serves as a 2
preceptor for an advanced practice nursing program-required 3
clinical rotation at an approved health care site located in this 4
state may claim a credit against the tax imposed by this part in an 5
amount equal to $500.00 for every 250 hours completed during the 6
July 03, 2026, Introduced by Reps. Thompson, Robinson, Green, Roth, Prestin, Frisbie, Pavlov,
Foreman, Tate, Snyder and VanderWall and referred to Committee on Health Policy.
2
KAS H02468'25 *_HB6156_INTR_1 5v9uqe
tax year as a preceptor for an advanced practice nursing program-1
required clinical rotation not to exceed $1,500.00 per tax year. To 2
claim the credit under this section, the taxpayer shall submit a 3
certified written statement that the taxpayer did not receive 4
payment during the tax year from any source for serving as a 5
preceptor and supporting documentation in a form and manner as 6
prescribed by the department to verify the taxpayer's hours of 7
participation as a preceptor with the annual tax return filed under 8
this part on which a credit under this section is claimed. 9
(2) If the amount of the credit allowed under this section 10
exceeds the tax liability of the taxpayer for the tax year, that 11
portion of the credit that exceeds the tax liability of the 12
taxpayer for the tax year must be refunded. 13
(3) By July 1, 2027 and each July 1 thereafter through 2031, 14
the department shall submit to each member of the legislature, the 15
governor, the clerk of the house of representatives, the secretary 16
of the senate, and the senate and house fiscal agencies an annual 17
report concerning the operation and effectiveness of the credit 18
allowed under this section. The report shall include all of the 19
following: 20
(a) A brief assessment of the overall effectiveness of the tax 21
credit created under this section. 22
(b) The number of taxpayers submitting a claim for a credit 23
with an annual return under this section for the immediately 24
preceding calendar year. 25
(c) The total amount of credits claimed and allowed under this 26
section for the immediately preceding calendar year. 27
(4) As used in this section: 28
(a) "Advanced practice nursing program-required clinical 29
3
Final Page
KAS H02468'25 *_HB6156_INTR_1 5v9uqe
rotation" means a clinical rotation required by an institution of 1
higher education that is established for a student who is enrolled 2
in an accredited advanced practice nursing program and requires the 3
student to complete a minimum number of hours of instruction in a 4
clinical setting under the guidance of an advanced practice 5
registered nurse at a health care site approved by the institution 6
of higher education. 7
(b) "Advanced practice registered nurse" means that term as 8
defined in section 17201 of the public health code, 1978 PA 368, 9
MCL 333.17201, and includes a registered professional nurse who 10
holds a specialty certification as a nurse anesthetist under 11
section 17210 of the public health code, 1978 PA 368, MCL 12
333.17210. 13
(c) "Institution of higher education" means an institution of 14
higher education described in section 4, 5, or 6 of article VIII of 15
the state constitution of 1963 or an independent nonprofit degree-16
granting institution of postsecondary education located in this 17
state that is approved by the state board of education. 18
(d) "Preceptor" means an advanced practice registered nurse 19
who provides supervision and instruction during student clinical 20
rotation training experiences. 21