Bill
Bill > SB224
KS SB224
Providing for the preceptor income tax incentive act, establishing an income tax credit for nursing home administrators, registered nurses and registered dietitians that serve as a community-based faculty preceptor in adult care homes and medical care facilities by providing personalized instruction, training and supervision for students.
summary
Introduced
02/06/2025
02/06/2025
In Committee
02/07/2025
02/07/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT concerning income taxation; relating to credits; providing for the preceptor income tax incentive act; establishing a credit for nursing home administrators, registered nurses and registered dietitians that serve as a community-based faculty preceptor in adult care homes and medical care facilities by providing personalized instruction, training and supervision for students. WHEREAS, There are persistent obstacles in overcoming barriers to professional instruction, training and supervision that are necessary for aging services and healthcare services to obtain the requisite professional mentoring and supervision and thereby allow them to practice upon obtaining their degree or certification; and WHEREAS, The tax credit is to provide sufficient financial incentives that would encourage preceptors to offer professional instruction, training and supervision to students matriculating at postsecondary educational institutions and seeking careers as nursing home administrators, registered nurses and certified dietary managers in this state. Now, therefore:
AI Summary
This bill establishes the Preceptor Income Tax Incentive Act, which creates a tax credit for nursing home administrators, registered nurses, and registered dietitians who serve as unpaid community-based faculty preceptors by providing hands-on training and supervision to students in healthcare-related programs. Starting in the 2025 tax year, preceptors can earn a $250 tax credit for every 40 hours of instruction they provide to students from Kansas Board of Regents institutions or other qualifying postsecondary schools. To be eligible, preceptors must be licensed in their professional field, provide uncompensated mentoring, and cannot receive payment from any source for the student training. Preceptors must certify their hours with the director of taxation and obtain an annual statement from the educational institution verifying their instructional time. The tax credit is non-refundable and cannot exceed the taxpayer's total income tax liability. The bill aims to address persistent challenges in professional mentorship for aging and healthcare services by providing financial incentives for experienced professionals to train the next generation of healthcare workers.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Assessment and Taxation (S)
Last Action
Senate Referred to Committee on Assessment and Taxation (on 02/07/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://kslegislature.gov/li/b2025_26/measures/sb224/ |
| Fiscal Note - Ficsal Note: As introduced | https://kslegislature.gov/li/b2025_26/measures/documents/fisc_note_sb224_00_0000.pdf |
| BillText | https://kslegislature.gov/li/b2025_26/measures/documents/sb224_00_0000.pdf |
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