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Committee hears bill to create income tax credit for health‑care preceptors

House Taxation Committee · January 21, 2025
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Summary

House Bill 163 would create a nonrefundable income tax credit to incentivize licensed clinicians who volunteer at least 100 hours supervising health‑care students; proponents said it would help retain clinical capacity in Montana while opponents cautioned about using income‑tax credits rather than direct state payments.

Representative Walsh introduced House Bill 163 as an income tax credit to encourage licensed Montana clinicians to serve as unpaid preceptors for students in health‑care training programs. The bill defines a qualifying clinical rotation as a minimum of 100 hours and would provide a $1,000 credit per qualifying rotation, up to a maximum of $5,000 per preceptor, the sponsor and witnesses said.

Proponents described the statewide shortage of preceptors and clinical learning opportunities. Sarah Shannon, dean of nursing at Montana State University, said advanced practice nursing students need roughly 500–1,000 clinical hours (she cited “765 hours” for nurse practitioner students) and that supervising students imposes additional…

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