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KS HB2163
Bill
Status
1/30/2025
Primary Sponsor
Taxation
Click for details
AI Summary
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Creates a Kansas income tax credit of $250 for every 40 hours of uncompensated preceptorship (mentoring/training) provided to students pursuing careers as nursing home administrators, registered nurses, or certified dietary managers
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Limits individual taxpayers to a maximum credit of $750 per taxable year, with a statewide annual cap of $50,000 in total credits
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Applies to tax years 2025 through 2029 for licensed nursing home administrators, registered nurses, and registered dietitians who serve as community-based faculty preceptors
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Requires preceptors to certify hours with the Kansas Department of Taxation and provide annual verification statements from the educational institution or sponsored program
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Credit is non-refundable and cannot exceed the taxpayer's income tax liability; preceptors receiving compensation from any source for the same training are ineligible
Legislative Description
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.
Last Action
House Committee Report recommending bill be passed as amended by Committee on Taxation
3/14/2025