A bill for an act creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions.

This bill creates a $500 tax credit per clinical preceptorship for advanced registered nurse practitioners (ARNPs) who mentor nursing students without pay. It directly affects licensed ARNPs employed at clinical sites who provide at least 100 hours of unpaid supervision during a student’s required clinical training. The credit is capped at $2,000 annually per preceptor and requires documentation of student details, dates, and graduation year. The credit applies against individual income tax for tax years starting January 1, 2026, and excess credit is not refundable or carry-forwardable.