2023 House Bill 4731

Individual income tax: credit; credit for certain advanced practice registered nurses who serve as a preceptor; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding section 281.

AI Analysis – Experimental

Proposes an amendment to the Income Tax Act of 1967 to add section 281, which offers a tax credit to advanced practice registered nurses serving as preceptors in clinical rotations for nursing programs. For tax years 2023 through 2027, eligible preceptors can claim a $1,000 credit for every 250 hours of service, up to a maximum of $5,000 per year, provided they have not been compensated for their preceptorship.

Introduced in the House

June 13, 2023

Introduced by Rep. John Roth (R-104) and three co-sponsors

Co-sponsored by Reps. David Prestin (R-108), Ken Borton (R-105) and Curtis VanderWall (R-102)

Referred to the Committee on Tax Policy