California SB1102 offers a personal income tax credit for nurses employed in rural health facilities.

California SB1102 introduces a personal income tax credit for licensed nurses who work full-time in rural health facilities for at least six months. The credit aims to address chronic rural health care workforce shortages, stabilize staffing in rural hospitals, and improve patient care continuity. Eligible nurses must not primarily engage in nursing administration and must provide direct patient care. The credit is set at $2,000 per taxpayer per taxable year, effective from 2027 to 2031, and will be repealed after December 1, 2032.

California SB1102 offers a personal income tax credit for nurses employed in rural health facilities.

California SB1102 introduces a personal income tax credit for licensed nurses who work full-time in rural health facilities for at least six months. The credit aims to address chronic rural health care workforce shortages, stabilize staffing in rural hospitals, and improve patient care continuity. Eligible nurses must not primarily engage in nursing administration and must provide direct patient care. The credit is set at $2,000 per taxpayer per taxable year, effective from 2027 to 2031, and will be repealed after December 1, 2032.