Bill Text: IL HB2374 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: 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.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Failed) 2025-01-07 - Session Sine Die [HB2374 Detail]

Download: Illinois-2023-HB2374-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2374 Introduced , 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
HB2374 LRB103 30009 HLH 56429 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
adding Section 234 as follows:
(35 ILCS 5/234 new)
Sec. 234. Clinical preceptor credit.
(a) For taxable years beginning on or after January 1,
2024, each advanced practice registered nurse licensed under
the Nurse Practice Act who volunteers, without pay, during the
taxable year to serve as a preceptor for at least one student
from an approved advanced practice nursing education program
in Illinois is entitled to a credit against the taxes imposed
by subsections (a) and (b) of Section 201 in the amount of $200
per qualifying student per clinical week, but not to exceed
$6,400 per taxpayer in any tax year. An advanced practice
registered nurse may claim a credit for a qualifying student
under this Section in a taxable year only if that qualifying
student has not been claimed by another taxpayer in that
taxable year.
(b) In no event shall a credit under this Section reduce a
taxpayer's liability to less than zero.
(c) As used in this Section:

HB2374 - 2 - LRB103 30009 HLH 56429 b
"Clinical week" means one week of supervision and
instruction of the qualifying student based on a minimum
eight-week rotation.
"Preceptor" means an advanced practice registered nurse
licensed under the Nurse Practice Act who provides
uncompensated supervision and instruction during the
student-required clinical training rotation weeks within a
calendar year to enable the student to obtain an eligible
degree and who provides that supervision and instruction to
the same student for a minimum of 8 clinical weeks within a
calendar year.
"Qualifying student" means a student enrolled in an
approved advanced practice nursing education program in
Illinois.
Section 99. Effective date. This Act takes effect upon
becoming law.