House
File
2017
-
Introduced
HOUSE
FILE
2017
BY
A.
MEYER
and
BOSSMAN
A
BILL
FOR
An
Act
creating
an
advanced
registered
nurse
practitioner
1
preceptor
tax
credit
available
against
the
individual
income
2
tax,
and
including
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
5138YH
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H.F.
2017
Section
1.
NEW
SECTION
.
422.12F
Advanced
registered
nurse
1
preceptor
tax
credit.
2
1.
As
used
in
this
section,
unless
the
context
otherwise
3
requires:
4
a.
“Clinical
practicum”
means
a
course
of
study
designed
5
for
the
preparation
of
becoming
an
advanced
registered
nurse
6
practitioner,
involving
clinical
preceptorships
for
practical
7
application
of
previously
studied
theory.
8
b.
“Clinical
preceptorship”
means
a
mentoring
experience
9
under
the
direction
of
a
nursing
program
where
a
preceptor
is
10
used
to
provide
a
clinical
learning
experience
for
a
student
11
enrolled
in
the
nursing
program.
12
c.
“Nursing
program”
means
a
program
approved
by
the
board
13
of
nursing
pursuant
to
section
152.5.
14
d.
“Preceptor”
means
an
advanced
registered
nurse
15
practitioner
who
is
currently
licensed
as
a
registered
nurse
16
under
chapter
152
or
chapter
152E,
and
who
is
licensed
by
the
17
board
as
an
advanced
registered
nurse
practitioner.
18
e.
“Student”
means
a
resident
enrolled
in
a
nursing
program
19
fulfilling
a
required
clinical
practicum
through
a
clinical
20
preceptorship.
21
2.
To
be
eligible
for
the
tax
credit
under
this
section
for
22
a
tax
year,
a
preceptor
must
provide
uncompensated
instruction
23
and
supervision
during
the
required
student
clinical
24
preceptorship,
be
employed
at
the
clinical
facility
where
the
25
preceptorship
occurs,
be
qualified
for
the
preceptor
role,
26
be
selected
by
the
nursing
program
in
collaboration
with
the
27
clinical
facility
to
participate
in
the
clinical
preceptorship,
28
and
have
at
least
one
year
of
experience
in
the
preceptor
role.
29
3.
The
taxes
imposed
under
this
subchapter,
less
credits
30
allowed
under
section
422.12,
shall
be
reduced
by
an
advanced
31
registered
nurse
preceptor
tax
credit
equal
to
five
hundred
32
dollars
per
clinical
preceptorship
where
at
least
one
hundred
33
hours
of
clinical
learning
experience
is
provided,
not
to
34
exceed
two
thousand
dollars
in
the
aggregate.
35
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2017
4.
Any
credit
in
excess
of
the
tax
liability
is
not
1
refundable
and
shall
not
be
credited
to
a
following
tax
year
or
2
carried
back
to
a
previous
tax
year.
3
5.
The
preceptor
shall
be
responsible
for
accurate
4
documentation
of
the
student’s
experience
during
the
clinical
5
preceptorship
including
the
name
of
the
student,
the
name
6
of
the
nursing
program,
the
dates
and
times
instruction
and
7
supervision
were
provided
to
the
student,
and
the
year
of
the
8
student’s
expected
graduation
from
the
program.
9
6.
The
department
shall
adopt
rules
pursuant
to
chapter
17A
10
to
administer
this
section.
11
Sec.
2.
APPLICABILITY.
This
Act
applies
to
tax
years
12
beginning
on
or
after
January
1,
2025.
13
EXPLANATION
14
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
15
the
explanation’s
substance
by
the
members
of
the
general
assembly.
16
This
bill
creates
an
advanced
registered
nurse
practitioner
17
preceptor
tax
credit
available
against
the
individual
income
18
tax.
19
The
bill
defines
preceptor
to
mean
an
advanced
registered
20
nurse
practitioner
who
is
currently
licensed
as
a
registered
21
nurse
under
Code
chapter
152
or
Code
chapter
152E,
and
who
22
is
licensed
by
the
board
as
an
advanced
registered
nurse
23
practitioner.
24
The
bill
defines
clinical
preceptorship
to
mean
a
mentoring
25
experience
under
the
direction
of
a
nursing
program
where
a
26
preceptor
is
used
to
provide
a
clinical
learning
experience
for
27
a
student
who
is
a
resident
enrolled
in
the
nursing
program.
28
In
order
to
be
eligible
for
the
tax
credit
under
the
29
bill,
a
preceptor
must
provide
uncompensated
instruction
and
30
supervision
during
a
clinical
preceptorship,
be
employed
at
the
31
clinical
facility
where
the
preceptorship
occurs,
be
selected
32
by
the
nursing
program
in
collaboration
with
the
clinical
33
facility
to
participate
in
the
clinical
preceptorship,
and
have
34
at
least
one
year
of
experience
in
the
preceptor
role.
35
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The
amount
of
the
tax
credit
equals
$500
per
clinical
1
preceptorship
where
at
least
100
hours
of
clinical
learning
2
experience
is
provided,
not
to
exceed
$2,000
in
the
aggregate.
3
Any
credit
in
excess
of
the
tax
liability
is
not
refundable
and
4
shall
not
be
credited
to
a
following
tax
year
or
carried
back
5
to
a
previous
tax
year.
6
The
bill
requires
the
preceptor
to
accurately
document
the
7
student’s
experience
including
the
name
of
the
student,
the
8
name
of
the
nursing
program,
the
hours
of
supervision,
and
the
9
year
of
the
student’s
expected
graduation.
10
The
department
of
revenue
is
required
to
adopt
rules
to
11
administer
the
bill.
12
The
bill
applies
to
tax
years
beginning
on
or
after
January
13
1,
2025.
14
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