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

SSB 1082: Creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions

Became SF 391 · Its progress continues under the new number.

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 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.

Sponsors

Not listed

Cost

No fiscal note

Senate subcommittee · named February 4, 2025

  • Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov
  • Sen. Sarah Trone Garriott (D) · sarah.trone.garriott@legis.iowa.gov
  • Sen. Kara Warme (R) · kara.warme@legis.iowa.gov

Lobbying · 11 for, 1 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 Independent Physician Group; Iowa Integrated Health Planning and Advisory Council; Iowa Mental Health Advocacy; Iowa Nurse Practitioners Society; Iowa Nurses Association; Iowa Primary Care Association

Against: Diane Hathway

In plain words

  1. February 4, 2025Filed in the Senate and sent to the Health and Human Services committee
  2. February 4, 2025Senate subcommittee named: Rowley, Trone Garriott and Warme
  3. February 18, 2025Subcommittee recommended passing it with changes
  4. February 19, 2025Approved by the Senate committee, and given a new number: SF 391

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/SSB1082