This bill creates a 2,000 dollar nonrefundable tax credit through 2032 for nurse preceptors who provide at least 200 hours of clinical training to nursing students or new nurses in health professional shortage areas. The IRS must report on credit usage, geographic distribution, and effectiveness in increasing nurse preceptors. The bill addresses the nursing shortage by incentivizing clinical education.
Latest Action
Read twice and referred to the Committee on Finance.
AI Summary
Plain-English explanation of this bill
This bill creates a 2,000 dollar nonrefundable tax credit through 2032 for nurse preceptors who provide at least 200 hours of clinical training to nursing students or new nurses in health professional shortage areas. The IRS must report on credit usage, geographic distribution, and effectiveness in increasing nurse preceptors. The bill addresses the nursing shortage by incentivizing clinical education.
Last updated: 1/4/2026
Official Summary
Congressional Research Service summary
<p><strong>Providing Real-World Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act</strong></p><p>This bill establishes a new, nonrefundable tax credit for eligible nurse preceptors, subject to limitations. The bill also requires the Internal Revenue Service (IRS) to report to Congress certain information about the tax credit for nurse preceptors.</p><p>Under the bill, a nonrefundable tax credit of $2,000 is allowed for an eligible nurse preceptor through 2032. An <em>eligible nurse preceptor</em> is defined as an individual who provides at least 200 certified hours of supervision and personalized experiential learning, training, instruction, and mentoring in the clinical practice of nursing to a nursing student, advanced practice registered nursing student, or newly hired licensed nurse in a community designated as a health professional shortage area. </p><p>The bill also requires the IRS to report to Congress</p><ul><li>the number of taxpayers that claim the tax credit for nurse preceptors each year and the geographic distribution of such taxpayers,</li><li>aggregated and averaged data on the preceptorships served by taxpayers as an eligible nurse preceptor, and</li><li>the effectiveness of the tax credit in increasing the number of nurse preceptors in the United States.</li></ul>
Key Points
Main provisions of the bill
2,000 dollar tax credit for qualified nurse preceptors
Requires 200+ hours of clinical supervision
Limited to health professional shortage areas
Available through 2032
IRS must report on effectiveness
How This Impacts Americans
Potential effects on citizens and communities
Nursing programs often struggle to find clinical preceptors, creating bottlenecks in training new nurses. This tax credit incentivizes experienced nurses to take on the additional workload of supervising students and new hires. Focusing on shortage areas targets the incentive where nursing workforce needs are greatest. The reporting requirement ensures evaluation of the credits effectiveness.
Policy Areas
Primary Policy Area
Taxation
Related Subjects
Government trust funds
Income tax credits
Medical education
Nursing
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
131, 119th Congress (2025). "PRECEPT Nurses Act". Source: Voter's Right Platform. https://votersright.org/bills/118-s-131
