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

This bill creates a state tax credit for healthcare professionals who supervise nursing students in clinical training programs. Eligible preceptors, including advanced practice nurses, physicians, and physician assistants, can claim up to $1,000 for each student they primarily supervise, provided they complete at least 100 clinical hours of instruction during the tax year. The program is funded through a $10 million annual appropriation to the Department of Treasury and includes administrative rules for verifying student supervision through nursing school certification forms.