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AR HB1422

Bill

Status

Failed

5/1/2023

Primary Sponsor

Lee Johnson

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Establishes the Preceptor Tax Incentive Program under Arkansas Code Title 26, Chapter 51, Subchapter 29, effective for tax years beginning January 1, 2023

  • Allows uncompensated faculty preceptors (physicians, nurses, physician assistants, and counselors who provide preceptorship training without payment) a $1,000 income tax credit per student trained, capped at $10,000 per year

  • Allows compensated faculty preceptors (those paid as independent contractors by the training school) an income tax credit equal to compensation received for preceptor training, capped at $6,000 per taxpayer

  • Defines eligible preceptors as licensed physicians, registered nurses, advanced practice registered nurses, registered nurse practitioners, physician assistants, and licensed professional/marriage and family therapists

  • Defines eligible students as those enrolled in state-accredited or state-approved training programs for physicians, nurses, counselors, or physician assistants, with preceptorship rotations consisting of at least 160 aggregate hours

Legislative Description

To Enact The Preceptor Tax Incentive Program; And To Provide Incentives For Certain Medical Or Counseling Professionals To Train Students Who Are Learning To Become Medical Or Counseling Professionals.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2023

Committee Referrals

Revenue and Taxation2/14/2023

Full Bill Text

No bill text available