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Read. Follow. Verify.Iowa creates advanced registered nurse practitioner preceptor tax credit
Last action · March 3, 2025: Subcommittee: Dawson, Bisignano, and Rowley. S.J. 393 .
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What This Bill Would Do
Iowa establishes a $1,000 individual income tax credit for advanced registered nurse practitioners who provide uncompensated clinical instruction to nursing students, capped at $2,000 per taxpayer annually, effective for tax years beginning on or after January 1, 2026.
Qualifying nurse s can reduce their state individual income tax liability or receive a refund for mentoring nursing students through at least 100 hours of clinical learning experiences.
- Advanced registered nurse practitioners in Iowa are licensed professionals who provide specialized healthcare services and often participate in training the next generation of nurses. context
- State tax credits are frequently utilized by legislatures to incentivize professional participation in workforce shortages, such as nursing and medical preceptorships. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Advanced registered nurse practitioners
Eligible practitioners who provide uncompensated student instruction can receive a refundable individual income tax credit up to $2,000 annually.
Nursing students
Students enrolled in nursing programs receive supervised clinical learning experiences through participating preceptors.
Nursing programs
Programs collaborate with clinical facilities to select qualified preceptors and direct clinical preceptorships.
Key Facts
- Establishes an advanced registered nurse practitioner preceptor tax credit against the individual income tax starting in tax years beginning on or after January 1, 2026.
- Sets the tax credit amount at $1,000 per clinical preceptorship where at least 100 hours of clinical learning experience are provided.
- Limits the total aggregate tax credit to $2,000 per taxpayer per tax year.
- Makes the tax credit fully refundable, with an option to apply any overpayment as a credit toward the following tax year's tax liability.
Show all 8 facts
- Requires eligible preceptors to provide uncompensated instruction and supervision, be employed at the clinical facility, be selected by the nursing program in collaboration with the facility, and possess at least one year of experience in the preceptor role.
- Requires preceptors to maintain accurate documentation including the student's name, nursing program, dates and times of instruction, and expected graduation year.
- Directs the department to submit an annual report to the general assembly beginning November 1, 2028, detailing tax credit activities, claimed amounts, and locations.
- Directs the department to adopt rules pursuant to chapter 17A to administer the tax credit.
Frequently Asked Questions
Who is eligible to claim the advanced registered nurse practitioner preceptor tax credit?
What is the maximum tax credit an eligible preceptor can receive in a single tax year?
What happens if the tax credit exceeds the preceptor's tax liability?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently passed chamber. The next step in the legislative lifecycle is Law.
Procedural history
10 actions- Mar 3, 2025SenateSubcommittee: Dawson, Bisignano, and Rowley. S.J. 393 .
- Feb 26, 2025SenateCommitteeReferred to Ways and Means. S.J. 361 .
- Feb 20, 2025SenateCommittee report, approving bill. S.J. 330 .
- Feb 20, 2025SenateIntroducedIntroduced, placed on calendar. S.J. 322 .
- Feb 19, 2025Iowa LegislatureCommittee report approving bill, renumbered as SF 391 .
- Feb 18, 2025Iowa LegislatureSubcommittee recommends amendment and passage.
Show 4 earlier actions
- Feb 12, 2025Iowa LegislatureSubcommittee Meeting: 02/18/2025 9:30AM Room 217 Conference Room.
- Feb 4, 2025Iowa LegislatureSubcommittee: Rowley, Trone Garriott, and Warme.
- Feb 4, 2025Iowa LegislatureIntroducedIntroduced, referred to Health and Human Services.
- Jan 22, 2025HouseIntroducedIntroduced, referred to Ways and Means. H.J. 110 .
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Introduction of Nurse Preceptor Tax Incentive
Iowa establishes a direct individual income tax credit mechanism specifically targeted at rewarding uncompensated clinical supervision for advanced nurse practitioner students.
Connected Entities
Sources
www.legis.iowa.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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