Proyectos de ley › 90.ª Asamblea General
Creating a nurse preceptor tax credit available against the individual income tax, and including applicability provisions
Dónde está ahora
- Hecho: Presentado30 de enero de 2023
- Hecho: Subcomité8 de febrero de 2023
- Se detuvo: Comité de la CámaraMurió al terminar la Asamblea General
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del Senado
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2024 terminó el 19 de abril de 2024, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA Licensed nurses who supervise nursing students during their clinical training can receive a $1,000 tax credit. This credit helps lower the amount of individual income tax they owe each year. If the credit is more than what they owe, they can use the extra amount toward their taxes for up to five years. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
This bill creates a nurse preceptor tax credit available against the individual income tax. The bill defines “nurse preceptor” to mean a licensed nurse under Code chapter 152 or 152E who supervises nursing students during clinical rotations. The amount of the credit shall equal $1,000 per tax year. The credit is nonrefundable but any excess may be carried forward for up to five tax years. The bill requires the department of revenue to adopt rules to administer the tax credit including establishing the number of hours an individual must work as a preceptor in order to qualify for the tax credit. The bill applies to tax years beginning on or after January 1, 2024.
House subcommittee
Named February 8, 2023. On February 14, 2023 it recommended passage. Vote Total: 3-0.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part