Appropriates $10 million to Department of Treasury for nurse preceptor tax credits.

This bill provides a $1,000 tax credit per nursing student for healthcare professionals who mentor them in clinical training for at least 100 hours. The credit applies to advanced practice nurses, certified nurse midwives, certified registered nurse anesthetists, physicians, physician assistants, and psychologists who serve as preceptors in approved programs. The state will appropriate up to $10 million annually to fund these credits, which are non-refundable and cannot be carried forward to future tax years. Preceptors must submit verification from a nursing school by January 31 each year to claim the credit.