Read twice and referred to the Committee on Finance.
The bill creates a nonrefundable $2,000 individual tax credit (section 25F) for licensed nurse preceptors who serve at least 200 hours in a Health Professional Shortage Area during a taxable year. Certifications from partnering academic institutions or employer clinical sites are required to claim the credit.
Liberal emphasizes larger, permanent supports versus modest credit.
Relative to its intended legislative type, this bill clearly creates a narrowly targeted, time-limited tax credit and is precise about eligibility, the dollar amount, definitions, certification requirements, and statutory placement.
The bill creates a nonrefundable $2,000 individual tax credit (section 25F) for licensed nurse preceptors who serve at least 200 hours in a Health Professional Shortage Area during a taxable year.
Certifications from partnering academic institutions or employer clinical sites are required to claim the credit.
The credit applies to taxable years beginning after December 31, 2025, terminates after taxable years beginning December 31, 2032, and requires annual Treasury reports and a 2033 evaluation of program effectiveness.
Targeted, low-controversy tax credit with sunset increases viability, but lack of offsets and need for bill packaging limit prospects.
Relative to its intended legislative type, this bill clearly creates a narrowly targeted, time-limited tax credit and is precise about eligibility, the dollar amount, definitions, certification requirements, and statutory placement. It also builds in measurement through annual reports and a final evaluation.
Liberal emphasizes larger, permanent supports versus modest credit.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberal emphasizes larger, permanent supports versus modest credit.
Supportive overall because it incentives clinical training capacity and helps nursing workforce shortages, especially in underserved areas.
May critique credit size and sunset as insufficient, and prefer broader or more direct funding for precepting supports and equitable distribution.
Sees reporting and evaluation as useful but may want stronger accountability on reaching marginalized communities.
Generally favorable because the credit is targeted, modest, and temporary with built-in reporting.
Values the sunset and required Treasury evaluation as fiscally prudent safeguards.
Concerned about administrative complexity and uncertain magnitude of impact, but sees this as a pragmatic, low-cost pilot.
Cautiously supportive of incentives for workforce gaps but wary of new tax expenditures and federal intervention.
Favors the modest, time-limited nature of the credit, but may want stronger evidence that it increases precepting before extension.
Concerned about added regulatory paperwork and impacts on the deficit.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Targeted, low-controversy tax credit with sunset increases viability, but lack of offsets and need for bill packaging limit prospects.
The bill has not accumulated any surfaced votes yet.
Liberal emphasizes larger, permanent supports versus modest credit.
Targeted, low-controversy tax credit with sunset increases viability, but lack of offsets and need for bill packaging limit prospects.
Relative to its intended legislative type, this bill clearly creates a narrowly targeted, time-limited tax credit and is precise about eligibility, the dollar amount, definitions, certification requirements, and statuto…
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