Iowa SSB1082 creates a tax credit for advanced registered nurse practitioners who serve as preceptors for nursing students.

Iowa SSB1082 introduces an advanced registered nurse practitioner preceptor tax credit against individual income tax. This credit applies to preceptors who provide at least 100 hours of clinical learning experience to nursing students, up to a maximum of $2,000 per tax year. To qualify, preceptors must be licensed advanced registered nurse practitioners with at least one year of experience, employed at the clinical facility where the preceptorship occurs, and selected by the nursing program in collaboration with the facility.

Iowa SSB1082 creates a tax credit for advanced registered nurse practitioners who serve as preceptors for nursing students.

Iowa SSB1082 introduces an advanced registered nurse practitioner preceptor tax credit against individual income tax. This credit applies to preceptors who provide at least 100 hours of clinical learning experience to nursing students, up to a maximum of $2,000 per tax year. To qualify, preceptors must be licensed advanced registered nurse practitioners with at least one year of experience, employed at the clinical facility where the preceptorship occurs, and selected by the nursing program in collaboration with the facility.