This bill, titled the "Clinical Preceptors Tax Credit Act," aims to provide tax incentives to nurse practitioners, physician assistants, and physicians who serve as clinical preceptors for nurse practitioner graduate students. The bill states that the relatively low growth of physicians in the primary health care workforce has created a gap in access to primary health care, particularly in medically underserved areas. Nurse practitioners can help fill this gap, but there is a shortage of qualified preceptors to supervise their clinical education. The bill proposes offering a tax credit of up to $1,000 for clinical preceptors who provide on-site clinical education to nurse practitioner graduate students enrolled in the state's two graduate nursing programs. The tax credit would be available to clinical preceptors who serve without compensation and meet certain requirements. The bill also sets a limit on the total amount of tax credits that can be claimed each year. If passed, this bill would take effect on January 1, 2024.