Montana legislation · 2025 Regular Session
Montana HB163: Provide for health care preceptor individual income tax credit
Status: Failed, May 20, 2025
What the bill says
A bill for an act entitled: "an act creating a health care preceptor income tax credit; providing that the credit is for a preceptor who does not receive compensation for assisting eligible students enrolled in a health care training program in the state; providing that the credit is nonrefundable; providing rulemaking authority; providing definitions; amending section 15-30-2303, mca; and providing an applicability date.".
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT CREATING A HEALTH CARE PRECEPTOR INCOME TAX CREDIT; PROVIDING THAT THE CREDIT IS FOR A PRECEPTOR WHO DOES NOT RECEIVE COMPENSATION FOR ASSISTING ELIGIBLE STUDENTS ENROLLED IN A HEALTH CARE TRAINING PROGRAM IN THE STATE; PROVIDING THAT THE CREDIT IS NONREFUNDABLE; PROVIDING RULEMAKING AUTHORITY; PROVIDING DEFINITIONS; AMENDING SECTION 15-30-2303, MCA; AND PROVIDING AN APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Health care preceptor tax credit -- rulemaking. (1) A taxpayer who serves as a preceptor of a student enrolled in an eligible health care training program in this state is allowed a credit against the tax imposed by this chapter for the tax year in which the credit is properly claimed. (2) The amount of the credit is equal to $1,000 for each eligible clinical rotation, up to a maximum credit of $5,000 for each tax year. (3) A taxpayer is not eligible for the credit provided in this section if the taxpayer received compensation in any form for serving as a preceptor during the tax year. (4) The credit may not exceed the taxpayer's tax liability and may not be carried forward or carried back. (5) The department may, following consultation with eligible health care training programs, adopt rules, develop forms, …
Sponsors
- Walsh, Ken (R, 69) · primary sponsor
Latest actions
- : (H) Died in Process
- : (H) Missed Deadline for Revenue Bill Transmittal
- : (H) Tabled in Committee
- : (H) Fiscal Note Printed
- : (H) Fiscal Note Signed
- : (H) Fiscal Note Received
- : (H) Hearing
- : (H) 1st Reading
- : (H) Referred to Committee
- : (H) Fiscal Note Requested
Subjects: Education - Post-Secondary, Rule Making, Taxation, Revenue, State, Health Care Services, Taxation--Individual Income
Common questions
- What is HB163?
- HB163 is a bill in the Montana Legislature (2025 Regular Session): Provide for health care preceptor individual income tax credit.
- What does HB163 do?
- In its own words: A bill for an act entitled: "an act creating a health care preceptor income tax credit; providing that the credit is for a preceptor who does not receive compensation for assisting eligible students enrolled in a health care training program in the state; providing that the credit is nonrefundable; providing rulemaking authority; providing definitions; amending section 15-30-2303, mca; and providing an applicability date.".
- What is the status of HB163?
- Failed as of May 20, 2025. Latest action: (H) Died in Process (May 20, 2025).
- Who sponsored HB163?
- Walsh, Ken (R, 69).
- Where is the official record for HB163?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1449
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.