DE HB136

Establishes a nonrefundable tax credit for resident individuals functioning as nurse preceptors in Delaware-approved training programs.

Allows $1,000 credit per advanced practice nursing preceptorship or $500 per undergraduate nursing preceptorship, with a maximum total credit of $5,000 per individual per tax year.

Defines eligible preceptors as registered nurses with Bachelor of Science in Nursing or higher degree, advanced practice nurses, physician's assistants, or physicians with valid active licenses and demonstrated competencies.

Requires preceptors to submit a certification form with their tax return; form to be developed by the Department of Revenue in collaboration with the Division of Professional Regulation.

Effective for tax years beginning on or after January 1, 2024.