103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2374
 
Introduced 2/14/2023, by Rep. Natalie A. Manley
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 5/234 new

     Amends the Illinois Income Tax Act. Creates an income tax credit for each advanced practice registered nurse licensed under the Nurse Practice Act who volunteers during the taxable year to serve as a preceptor for at least one student from an approved advanced practice nursing education program in Illinois. Effective immediately.
  


LRB103 30009 HLH 56429 b

 
 
A BILL FOR
 

  
HB2374LRB103 30009 HLH 56429 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Illinois Income Tax Act is amended  by 
5adding Section 234 as follows:
 
6    (35 ILCS 5/234 new)
7    Sec. 234. 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 an approved advanced practice nursing education program 
13in Illinois is entitled to a credit against the taxes imposed 
14by subsections (a) and (b) of Section 201 in the amount of $200 
15per qualifying student per clinical week, but not to exceed 
16$6,400 per taxpayer in any tax year.  An  advanced practice 
17registered nurse may claim a  credit for a qualifying student 
18under this Section in a taxable year only if that qualifying 
19student has not been claimed by another taxpayer in that 
20taxable year. 
21    (b) In no event shall a credit under this Section reduce a 
22taxpayer's liability to less than zero. 
23    (c) As used in this Section: 
 
 
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1    "Clinical week" means one week of supervision and 
2instruction of the qualifying student based on a minimum 
3eight-week rotation. 
4    "Preceptor" means an advanced practice registered nurse 
5licensed under the Nurse Practice Act who provides 
6uncompensated supervision and instruction during the 
7student-required clinical training rotation weeks within a 
8calendar year to enable the student to obtain an eligible 
9degree  and who provides that supervision and instruction to 
10the same student for a minimum of 8 clinical weeks within a 
11calendar year.
12    "Qualifying student" means a student enrolled in an 
13approved advanced practice nursing education program in 
14Illinois. 
 
 
15    Section 99. Effective date. This Act takes effect upon 
16becoming law.