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Minutes for HB2163 - Committee on Taxation
Short Title
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.
Minutes Content for Wed, Feb 5, 2025
Chairperson Smith opened the hearing for HB2163.
Adam Siebers provided an overview for HB2163 that establishes the preceptor income tax incentive act by 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 who provide personalized instruction, training and supervision for students. (Attachment 15) Mr. Siebers stood for questions from Committee members.
Kathleen Smith, Kansas Department of Revenue provided an overview on the fiscal note for HB2163 stating the Department made some assumptions to come up with the estimate. The Department received numbers of licensed registered nurses and also found data on dieticians and if 10.0 percent of the licensed individuals claim a tax credit for 120 hours assisting with the clinical course the estimated impact would be around $1.5 million per fiscal year. Ms. Smith stood for questions from Committee members.
Proponents:
Jaron Caffrey, Kansas Hospital Association, testified as a proponent for HB2163 stating the bill will bring better balance of the workforce challenge to graduate more licensed nurses, administrators, registered dieticians into Kansas, then staying, working and serving in Kansas. (Attachment 16) Mr. Caffrey stood for questions from Committee members.
Kylee Childs, Leading Age Kansas, testified as a proponent for HB2163. In response to a question, she stated the inclusion of licensed nursing home administrators is due to a shortage. Part of the requirement for nursing home administrators to become licensed in the state of Kansas is to go through an administrator and training program which requires a preceptor. The incentive to take on new administrators is to have an ample amount to support the assisted living and adult care home community. Ms. Childs provided some statistics regarding Americans turning 65 that have nearly 70 percent of needing long term care services or support. By 2036, the 65 plus population in Kansas will grow by 208,000 and by 2064 the 85 plus population is expected to grow by 260 percent. Passage of HB2163 will help to alleviate workforce shortage and improve access to high-quality care. (Attachment 17) Ms. Childs responded to questions from Committee members.
Heather Morgan, Kansas Association of Community Colleges, testified as a proponent for HB2163 noting it is difficult to determine the shortage of preceptors because of the locations of clinics for students are changing; therefore, a different preceptor may be needed. The lack of clinical locations and lack of clinical preceptors are often sited as barriers to the provision of education. (Attachment 18) Ms. Morgan stood for questions from the Committee.
In response to a question, Eddie Penner, Legislative Research, stated the State's revenue estimates are updated twice a year noting once in the fall and then in mid April. At the time of the April estimate, the estimating group incorporates any legislation that has been enacted in law up to the point in the estimates. The estimating group estimates individual income tax and all large taxes to the nearest $5.0 or $10.0 million.
Written only testimony was submitted by the following as proponents of HB2163:
Linda Mowbray, Kansas Health Care Association and Kansas Center for Assisted Living, (Attachment 19)
Bill Tofflemire, Kansas Adult Care Executives, (Attachment 20)
Matt Lindsey, Kansas Independent College Association, (Attachment 21)
Chairperson Smith closed the hearing for HB2163.
Chairperson Smith adjourned the meeting.
