Rep. Natalie A. Manley
Filed: 4/1/2024
 
 

 
 

 
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1
AMENDMENT TO HOUSE BILL 2374 

2    AMENDMENT NO. ______. Amend House Bill 2374 by replacing 
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Income Tax Act is amended by 
5adding Section 241 as follows:
 
6    (35 ILCS 5/241 new)
7    Sec. 241. Clinical preceptor credit.
8    (a) For taxable years beginning on or after January 1, 
92024, each advanced practice registered nurse licensed under 
10the Nurse Practice Act who volunteers, without pay, during the 
11taxable year to serve as a preceptor for at least one student 
12from a qualified advanced practice nursing education program 
13in Illinois and each physician assistant licensed under the 
14Physician Assistant Practice Act of 1987 who volunteers, 
15without pay, during the taxable year to serve as a preceptor 
16for at least one student from a qualified physician assistant 
 
 
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1education program in Illinois is entitled to a credit against 
2the taxes imposed by subsections (a) and (b) of Section 201 in 
3the amount of $200 per qualifying student per clinical week, 
4but not to exceed $6,400 per taxpayer in any tax year. An 
5advanced practice registered nurse or physician assistant may 
6claim a credit for a qualifying student under this Section in a 
7taxable year only if that qualifying student has not been 
8claimed by another taxpayer in that taxable year. 
9    (b) In no event shall a credit under this Section reduce a 
10taxpayer's liability to less than zero. 
11    (c) As used in this Section: 
12    "Clinical week" means one week of supervision and 
13instruction of the qualifying student based on a minimum 
148-week rotation. 
15    "Preceptor" means an advanced practice registered nurse 
16licensed under the Nurse Practice Act or a physician assistant 
17licensed under the Physician Assistant Practice Act of 1987 
18who, in either case, provides to the same student for a minimum 
19of 8 clinical weeks within a calendar year uncompensated 
20supervision and instruction during the student-required 
21clinical training rotation weeks as needed to enable the 
22student to obtain an eligible degree.
23    "Qualified advanced practice nursing education program" 
24means a graduate advanced practice nursing education program 
25offered through a public or private university in the State 
26that allows the applicant to be eligible for national 
 
 
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1certification in the clinical advanced practice registered 
2nursing specialty. 
3    "Qualified physician assistant education program" means a 
4program offered through a public or private university in the 
5State that: 
6        (1) has been approved by the Accreditation Review 
7    Commission on Education for the Physician Assistant, or 
8    its successor agency, for the training of physician 
9    assistants; or 
10        (2) meets the criteria specified by the National 
11    Commission on Certification of Physician Assistants, or 
12    its successor agency, for eligibility to sit for the 
13    certifying examination as a physician assistant. 
14    "Qualifying student" means a student enrolled in a 
15qualified advanced practice nursing education program or a 
16qualified physician assistant education program in Illinois. 
 
17    Section 99. Effective date. This Act takes effect upon 
18becoming law.".