Underutilization of a Healthcare Preceptor Tax Credit
Di Seta, Theresa
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- Embargoed until 2026-05-13
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Abstract
Problem: One barrier to nursing workforce supply is the availability of adequate numbers of preceptors in clinical settings. In 2016, a mid-Atlantic state established a state income tax credit to alleviate healthcare workforce shortages and provided an incentive to nurse practitioner preceptors. In 2022, eligibility was expanded to include registered nurse student preceptors, however, only one registered nurse preceptor utilized the benefit since the expansion. Current eligibility criteria of 100-hour rotations may create a barrier. State regulations dictate one academic credit equates to 45 clinical hours, making 90 hours, rather than 100 hours, mathematically logical. Purpose: The purpose of this quality improvement project was to identify a policy solution to increase utilization of the healthcare preceptor tax credit benefit for registered nurse preceptors in the mid-Atlantic state. Methods: The initiative utilized the Centers for Disease Control and Prevention Policy Process to explore a policy solution to improve benefit utilization. One hundred seventy academic and clinical stakeholders in the mid-Atlantic state were invited to participate in an environmental scan to inform possible policy options, which included retaining the current eligibility criteria, changing the eligibility criteria to 90 hours, or developing a new policy. Voluntary and anonymous input on each policy option was submitted electronically by stakeholders and analyzed by the QI-project leader to determine feasibility, health, and economic/budgetary impact of each policy option. Results: Twenty-five stakeholders participated in the scan; 76% academic and 24% hospital/clinical. Based on analysis, stakeholders recommended changing the eligibility criteria to increase utilization of the benefit. Conclusion: Policy is one feasible solution to improve the supply of clinical preceptors. Amending the eligibility criteria for a tax credit is expected to create equitable access to state- funded resources, which strengthens the sustainability of the benefit.
