Bill > HB1154

This bill creates a new tax credit program for behavioral health professionals who provide uncompensated mentoring experiences (preceptorships) to individuals completing clinical training. Specifically, the bill defines a behavioral health professional as including psychiatrists, nurses, occupational therapists, behavioral health and human services professionals, and psychologists licensed in Indiana. To qualify for the tax credit, a professional must provide a preceptorship for at least 20 days during a tax year, which involves providing clinical instruction, training, and supervision to a student working toward professional licensure. The credit is a flat $1,000 that can be applied against the individual's state income tax liability for the year. The bill specifies that the credit cannot be carried back to previous years, cannot be refunded if unused, and cannot be transferred or assigned to another party. The tax credit will apply to taxable years beginning after December 31, 2025, and professionals must claim the credit on their annual state tax return, providing any necessary documentation to the state department as requested.

Budget and Finance

https://iga.in.gov/legislative/2025/bills/house/1154/details