Individual income tax: credit; credit for certain advanced practice registered nurses who serve as a preceptor; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.

This bill creates a state income tax credit for advanced practice registered nurses who serve as preceptors for nursing student clinical rotations in Michigan. Eligible nurses can claim up to $1,500 annually, calculated at $500 for every 250 hours of supervision provided, provided they do not receive separate payment for these duties. To receive the credit, nurses must submit a written statement and documentation verifying their hours to the state tax department. The legislation also requires the state to report annually on the number of claims and total credits issued to assess the program's effectiveness.