HB 2163 Kansas House · 2025-2026 Regular Session

Providing for the preceptor income tax incentive act, establishing an income tax 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.

HB 2163 creates a Kansas income tax credit for licensed nursing home administrators, registered nurses, and registered dietitians who provide unpaid, one-on-one training and supervision to healthcare students in adult care homes or medical facilities. The credit equals $250 for every 40 hours of mentoring completed, with no annual limit on the credit amount. To claim the credit, preceptors must verify hours through their educational institution and confirm they received no compensation for the same training from their employer. This policy directly affects licensed healthcare professionals in Kansas who mentor students seeking careers in nursing, dietary management, or nursing home administration.
Bill status died 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 30, 2025 Last action Apr 10, 2026
Maddy AI version diff · 1 comparison

What changed between versions

As Introduced As Amended by House Committee on Taxation · 4 edits
MODERATE
The bill was amended to extend the tax credit program from a single year (2025) to a five-year period (2025-2029) and introduced new caps on total credits. The amendment also broadened eligibility by allowing 'sponsored programs' to participate and added specific dollar limits on individual and aggregate credits.
Scope change
The bill's scope was expanded to cover a five-year window instead of one year, and the pool of eligible entities now includes sponsored programs in addition to educational institutions.
TIMELINE

The tax credit is now available for taxable years 2025 through 2029, replacing the original single-year provision for 2025.

FISCAL

New limits were added: no more than $750 per taxpayer per year and a total cap of $50,000 per year for all credits combined.

ELIGIBILITY

Eligible entities now include 'sponsored programs' in addition to postsecondary institutions.

DEFINITION

The definition of 'Student' was updated to explicitly include individuals participating in a 'sponsored program'.

Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions
4
Key actions
1
Committee
2
Mar 14, 2025
Lower · Passed
Committee Report recommending bill be passed as amended by House Committee on Taxation
lower
Jan 30, 2025
Committee
Referred to House Committee on Taxation
lower
Jan 30, 2025
Introduced
Introduced
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.