Iowa HF327 creates a tax credit for advanced registered nurse practitioners who provide uncompensated clinical instruction.

Iowa HF327 establishes an advanced registered nurse practitioner preceptor tax credit against individual income tax. The credit is available for preceptors who provide uncompensated instruction and supervision during clinical preceptorships. The tax credit is $1,000 per clinical preceptorship, up to $2,000 in total per tax year. To qualify, preceptors must be employed at the clinical facility, selected by the nursing program, and have at least one year of experience in the preceptor role.

Iowa HF327 creates a tax credit for advanced registered nurse practitioners who provide uncompensated clinical instruction.

Iowa HF327 establishes an advanced registered nurse practitioner preceptor tax credit against individual income tax. The credit is available for preceptors who provide uncompensated instruction and supervision during clinical preceptorships. The tax credit is $1,000 per clinical preceptorship, up to $2,000 in total per tax year. To qualify, preceptors must be employed at the clinical facility, selected by the nursing program, and have at least one year of experience in the preceptor role.