Rep. Natalie A. Manley

Filed: 4/1/2024

 

 


 

 


 
10300HB2374ham001LRB103 30009 HLH 70928 a

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

 

 

10300HB2374ham001- 2 -LRB103 30009 HLH 70928 a

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

 

 

10300HB2374ham001- 3 -LRB103 30009 HLH 70928 a

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.".