HB 74 Summary

• Prohibits hospitals from requiring registered nurses or licensed practical nurses to work mandatory overtime as a condition of employment, with exceptions only during publicly declared emergencies or disasters.

• Establishes a nursing education reimbursement program allowing qualified nurses who complete two years of full-time hospital employment to receive reimbursement for up to five years of nursing education costs.

• Creates a refundable tax credit of $3,500 annually for four years (then $1,750 for two additional years) for nursing professors licensed as registered nurses teaching at post-secondary institutions, available through taxable year 2021.

• Allows a 50% deduction of compensation received by nurse aides meeting specified certification requirements, provided the compensation is not otherwise deducted or excluded from taxable income.

• Establishes enforcement mechanisms including civil penalties up to $10,000 per violation for hospital non-compliance, with authority for the Department of Health to conduct adjudications and seek injunctive relief.