Bills › 91st General Assembly
Creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions
Sponsored by Rep. Austin Baeth (D), Rep. Sean Bagniewski (D), Rep. Brett Barker (R), Rep. Jacob Bossman (R), Rep. Timi M. Brown-Powers (D), Rep. Bill Gustoff (R), Rep. Rob Johnson (D), Rep. Shannon Latham (R), Rep. Mary Lee Madison (D), Rep. Ann Meyer (R), Rep. Josh Turek (D), Rep. Mike Vondran (R), Rep. Ross Wilburn (D), Rep. Adam Zabner (D)
Where it is now
- Done: IntroducedJanuary 22, 2025
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committeeFunnel: by February 20, 2026
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill creates an advanced registered nurse practitioner preceptor tax credit available against the individual income tax. The bill defines preceptor to mean an advanced registered nurse practitioner who is currently licensed as a registered nurse under Code chapter 152 or Code chapter 152E, and who is licensed by the board as an advanced registered nurse practitioner. The bill defines clinical preceptorship to mean a mentoring experience under the direction of a nursing program where a preceptor is used to provide a clinical learning experience for a student who is a resident enrolled in the nursing program.
Read the full explanation
In order to be eligible for the tax credit under the bill, a preceptor must provide uncompensated instruction and supervision during a clinical preceptorship, be employed at the clinical facility where the preceptorship occurs, be selected by the nursing program in collaboration with the clinical facility to participate in the clinical preceptorship, and have at least one year of experience in the preceptor role. The amount of the tax credit equals $500 per clinical preceptorship where at least 100 hours of clinical learning experience is provided, not to exceed $2,000 in the aggregate. Any credit in excess of the tax liability is not refundable and shall not be credited to a following tax year or carried back to a previous tax year. The bill requires the preceptor to accurately document the student’s experience including the name of the student, the name of the nursing program, the hours of supervision, and the year of the student’s expected graduation. The department of revenue is required to adopt rules to administer the bill. The bill applies to tax years beginning on or after January 1, 2026.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Iowa Code it changes
Creates§422.12F
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
11 for · 1 against · 5 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
Tried before
Study bill
91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.
Tried before
This idea has been filed in an earlier General Assembly. None got through a chamber.
- HF 2017 Creating an advanced registered nurse practitioner preceptor tax credit available against …90th General Assembly · Subcommittee recommends passage · same titleCleared committee
Similar bills this General Assembly
- HF 327 Creating an advanced registered nurse practitioner preceptor tax credit available against …91st General Assembly · Subcommittee recommends passageNearly identical
Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.