A bill for an act creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions.

Iowa House File 327 proposes a tax credit for Advanced Registered Nurse Practitioners (ARNPs) who serve as preceptors—mentors providing practical training to nurse practitioner students. This credit would reduce the individual income tax owed by these ARNPs, aiming to encourage more experienced practitioners to mentor students, thereby enhancing the training and availability of nurse practitioners in Iowa.

Supporters of HF327 argue that the tax credit will incentivize experienced ARNPs to mentor students, addressing the shortage of healthcare providers in Iowa, especially in rural areas. By encouraging mentorship, the bill aims to improve the quality of healthcare education and expand access to care.

Critics of HF327 express concerns about the potential loss of state revenue due to the tax credit and question its effectiveness in significantly increasing the number of preceptors. They suggest that alternative methods, such as direct funding for nursing education programs or increasing salaries for nurse educators, might be more effective in addressing the shortage of healthcare providers.