CA SB1102

Creates a personal income tax credit for licensed nurses (RNs and LVNs) employed at rural health facilities in California, effective for taxable years beginning January 1, 2027

Requires nurses to work at a qualifying rural facility for at least six months of the taxable year to claim the credit; the dollar amount of the credit is not yet specified in the bill

Defines qualifying facilities as rural acute care hospitals, critical access hospitals, rural health clinics, and facilities in federally designated health professional shortage areas or medically underserved areas

Makes the credit fully refundable, meaning nurses receive the full credit amount even if it exceeds their tax liability

Mandates annual reporting by the Department of Health Care Access and Information starting June 30, 2029, tracking workforce metrics, facility staffing levels, and patient access indicators to evaluate the credit's effectiveness