Session of 2025
SENATE BILL No. 224
Committee on Assessment and Taxation
2-6
AN ACT concerning income taxation; relating to credits; providing for the
preceptor income tax incentive act; establishing a 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.
WHEREAS, There are persistent obstacles in overcoming barriers to
professional instruction, training and supervision that are necessary for
aging services and healthcare services to obtain the requisite professional
mentoring and supervision and thereby allow them to practice upon
obtaining their degree or certification; and
WHEREAS, The tax credit is to provide sufficient financial incentives
that would encourage preceptors to offer professional instruction, training
and supervision to students matriculating at postsecondary educational
institutions and seeking careers as nursing home administrators, registered
nurses and certified dietary managers in this state.
Now, therefore:
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) The provisions of this section shall be known and may
be cited as the preceptor income tax incentive act.
(b) For taxable year 2025, and all tax years thereafter, there shall be
allowed a credit against the tax liability imposed under the Kansas income
tax act for a community-based faculty preceptor if such taxpayer conducts
a preceptorship for a student. The amount of credit shall be based on a
completed hourly total that the preceptor has provided to a student
teaching during each tax year. Every completed 40 hours precepting
provided to a student shall entitle the preceptor to a $250 tax credit. A
community-based faculty preceptor may accrue tax credits without
limitation based on the number of completed 40 hours that the preceptor
completes during the tax year. A preceptor shall not accrue credit if such
preceptor or such preceptor's employer is compensated by another
organization for the same preceptorship.
(c) Every preceptor claiming a tax credit under this section shall
certify with the director of taxation the number of hours of instruction and
the amount of the tax credit claimed in each tax year. The preceptor shall
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36 SB 224 2
also certify that such preceptor did not receive payment during such tax
year from any source for the training of any student or students.
(d) The educational institution of a student receiving preceptorship
shall provide a student receiving the preceptorship an annual statement
that verifies the amount of hours such preceptor has provided to such
institution's students in each tax year. The community-based faculty
preceptor shall provide the director of taxation a copy of the annual
statement.
(e) The credit allowed by this section shall not exceed the amount of
tax imposed under the Kansas income tax act. Such credit shall be
deducted from the taxpayer's income for the taxable year in which the
preceptorship occurred and shall not be refundable.
(f) As used in this section:
(1) "Community-based faculty preceptor" or "preceptor" means an
individual who is a nursing home administrator, registered nurse or
registered dietitian and licensed as such by this state.
(2) "Postsecondary institution" means any not-for-profit institution of
postsecondary education with its main campus or principal place of
operation in Kansas that offers a promise eligible program, is operated
independently and not controlled or administered by any state agency or
subdivision of the state, maintains open enrollment and is accredited by a
nationally recognized accrediting agency for higher education in the
United States.
(3) "Preceptorship" means an uncompensated mentoring experience
in which a community-based faculty preceptor provides a program of
personalized instruction, training and supervision to a Kansas board of
regents student or a student of a postsecondary institution.
(4) "Student" means an individual participating in a postsecondary
institution or as a sponsor as defined in K.S.A. 65-3501, and amendments
thereto, that provides a training program for the training of nursing home
administrator, registered nurse or certified dietary manager.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33