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AR HB1670

Bill

Status

Introduced

3/4/2025

Primary Sponsor

Lee Johnson

Click for details

Origin

House of Representatives

95th General Assembly (2025 Regular)

AI Summary

  • Creates the Preceptor Tax Incentive Program providing state income tax credits to licensed healthcare and counseling professionals who train students in accredited programs

  • Uncompensated faculty preceptors receive a $1,000 refundable tax credit per student trained, with a maximum of $10,000 per year

  • Compensated faculty preceptors (paid as independent contractors by schools) receive a refundable tax credit equal to their compensation, capped at $6,000 per year

  • Eligible preceptors include physicians, registered nurses, advanced practice nurses, physician assistants, licensed professional counselors, and licensed marriage and family therapists

  • A preceptorship rotation must total at least 160 hours of training occurring in Arkansas; effective for tax years beginning January 1, 2025

Legislative Description

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

Last Action

WITHDRAWN BY AUTHOR

4/14/2025

Committee Referrals

Revenue and Taxation3/4/2025

Full Bill Text

No bill text available