HB 136

Abstract

While the exact number of nurse vacancies in Delaware fluctuates, healthcare providers agree that the current shortage is unsustainable. Nursing shortages lead to error, higher morbidity, and mortality rates. The American Association of Colleges of Nursing (AACN) outlines a number of contributing factors impacting the current national nursing shortage. One was a lack of nursing school faculty - including the preceptors that provide supervision and instruction for clinical practice. Since Delaware’s nursing education programs must require clinical learning experiences provided by these preceptors, nursing students have difficulty completing the required coursework necessary for degree and licensure. Section 1. This bill provides a nonrefundable tax credit of up to $1,000 and up to $5,000 for individual qualifying preceptors and clinical preceptors. Section 2. This Act shall be effective for tax years beginning on or after January 1, 2024.