APRN Preceptorship Tax Credit

HB 3351 was passed by the Oklahoma Legislature in 2024 creating a tax credit for Advanced Practice Registered Nurses (APRNs) who serve as preceptors for APRN students. The new law allows qualified APRNs to claim a credit of $165 each for up to three preceptorship rotations and $340 each for up to seven subsequent rotations. The tax credit is funded by $4 allocated from every annual APRN licensure fee collected by the Board of Nursing. The Board of Nursing has not increased licensure fees as of this point in time. To apply for the tax credit, please contact the Oklahoma Health Care Workforce Training Commission at (405) 604-0020 or click the button below to visit their website for more information.