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KS SB224
Bill
Status
2/6/2025
Primary Sponsor
Assessment and Taxation
Click for details
AI Summary
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Creates a $250 Kansas income tax credit for every 40 hours of preceptorship provided by nursing home administrators, registered nurses, or registered dietitians to students in aging services and healthcare programs
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Effective for tax year 2025 and all subsequent years, with no cap on the number of credits a preceptor can earn based on total hours completed
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Preceptors are disqualified from the credit if they or their employer receive compensation from another organization for the same preceptorship
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Credit is non-refundable and cannot exceed the taxpayer's total Kansas income tax liability for the year
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Requires preceptors to certify hours with the Kansas Department of Taxation and obtain verification statements from the student's educational institution
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
Senate Referred to Committee on Assessment and Taxation
2/7/2025