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Committee advances preceptor income tax credit for nursing-home-related clinical supervisors, with caps and sunset
Summary
The committee voted to advance House Bill 2,163, creating a preceptor income tax credit for unpaid nursing-home clinical supervisors and adopting amendments that add sponsored programs, cap annual program costs at $50,000, limit individual credits to $750 per year, and sunset the program after five years.
The Committee on Taxation voted to move House Bill 2,163 favorably out of committee. The bill establishes the Preceptor Income Tax Incentive Act to provide income tax credits to nursing home administrators, registered nurses, and registered dietitians who supervise clinical students (preceptorships) in eligible programs.
Why it matters: Supporters said the credit would encourage qualified clinical preceptors to supervise students in long-term care settings, helping workforce development for nursing homes and related facilities.
Amendments adopted: Representative Howerton offered two amendments that the committee adopted. The first amendment broadened eligible "applicable education programs" to include state-approved sponsored programs as well as postsecondary higher-education courses. The second amendment established a $50,000 annual aggregate cap on the credit program, limited individual credits to $750 per year (equivalent to three 40-hour preceptorships under the bill's $250-per-40-hour formula), and added a five-year sunset so the program would apply to tax years 2026 through 2029. Howerton described the cap and sunset as responsible fiscal measures to constrain program cost.
Program details and administration: The bill provides a credit equal to $250 for each 40 hours spent precepting, requires educational institutions to verify hours to the Department of Revenue, and requires reporting by the institution. During the hearing, committee members discussed whether preceptors are typically paid (paid preceptors would not qualify) and how frequently individuals serve as preceptors; proponents indicated the credit targets unpaid clinical supervision.
Vote and outcome: After adopting the amendments, the committee moved the bill favorably and recorded a roll-call-style division vote on final passage in committee: the recorded committee count was 13 ayes to 9 noes. The chair announced the motion carried and the bill was reported favorably out of committee.
Next steps: The program includes reporting and departmental verification requirements; final bill language may require coordination with the Department of Revenue and relevant licensing boards for program verification.
