91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 327: Creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions

Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.

What it does

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 a resident and 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.

Cost

No fiscal note

House subcommittee · named February 5, 2026

Rep. Steven C. Holt (R) · steven.holt@legis.iowa.gov
Rep. Brooke Boden (R) · brooke.boden@legis.iowa.gov
Rep. David Jacoby (D) · david.jacoby@legis.iowa.gov

Lobbying · 8 for, 0 against

For: AARP Iowa; Iowa Affiliate of the American College of Nurse-Midwives; Iowa Association of Nurse Anesthetists; Iowa Association of Rural Health Clinics; Iowa Chapter of the National Association of Pediatric Nurse Practitioners; Iowa Mental Health Advocacy; Iowa Nurse Practitioners Society; Iowa Nurses Association

In plain words

February 11, 2025Filed in the House and sent to the Ways and Means committee
February 20, 2025House subcommittee named: Sexton, Jacoby, Wills and J
March 19, 2025Subcommittee recommended passing it
February 5, 2026House subcommittee named: Holt, Boden and Jacoby
March 3, 2026Subcommittee recommended passing it