SB 1102: Personal Income Tax Law: credit: nurses.

The bill would allow a credit against personal income taxes for licensed nurses working at rural health facilities. This credit would be available starting January 1, 2027, and would be in an unspecified amount. The credit would be used to offset the taxpayer's liability, with any excess being credited against other amounts due and paid from a continuously appropriated fund. The bill requires specific goals, purposes, and objectives, as well as detailed performance indicators and data collection requirements. It also includes findings and reporting requirements to ensure the tax credit achieves its intended purposes.