Bill > HB2163

This bill, known as the Preceptor Income Tax Incentive Act, establishes an income tax credit for individuals who serve as community-based faculty preceptors in adult care homes and medical care facilities in Kansas. A preceptor is defined as a licensed nursing home administrator, registered nurse, or registered dietitian who provides uncompensated mentoring, personalized instruction, training, and supervision to students pursuing careers in these fields. The credit is available for taxable years 2025 through 2029, with a $250 credit awarded for every 40 hours of preceptorship provided to a student. Preceptors can accrue unlimited credits based on hours, but they cannot receive credit if they or their employer are already compensated for the same preceptorship. To claim the credit, preceptors must certify the hours and amount claimed to the director of taxation and attest that they received no payment for the training. Educational institutions or sponsored programs must provide an annual statement verifying the preceptor's hours, which the preceptor then submits to the director of taxation. The credit cannot exceed the taxpayer's total tax liability and is not refundable. There is a cap of $750 in credit per taxpayer per year, and a total of $50,000 in credits will be allowed statewide each year. This initiative aims to address shortages in professional mentoring for aging services and healthcare professions by providing financial incentives to encourage experienced professionals to train the next generation of healthcare workers.