PRECEPT Nurses Act

Senate Bill

S. 131

119th Congress

PRECEPT Nurses Act

In Committee

Introduced:Jan 16, 2025

Primary Sponsor

Mark Kelly

Senator

Democratic

AZ

Cosponsors

3

Quick Stats

Policy Area

Taxation

Summary

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.

SponsorMark Kelly (D-AZ)

Introduced1/16/2025

StatusRead twice and referred to the Committee on Finance.

ChamberSenate

Data from Congress.gov

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Vote Prediction

PRECEPT Nurses Act

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, geogra

Community Breakdown

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0 predictions

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.

Bill Number: 131
Sponsor: Mark Kelly (D-AZ)
Introduced: 1/16/2025
Status: Read twice and referred to the Committee on Finance.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: PRECEPT Nurses Act
Bill Number: 131
Sponsor: Mark Kelly (D-AZ)
Status: Read twice and referred to the Committee on Finance.
Introduced: 1/16/2025
Summary: 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

Data from Congress.gov

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

Providing Real-World Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses ActThis 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.Under the bill, a nonrefundable tax credit of $2,000 is allowed for an eligible nurse preceptor through 2032. An eligible nurse preceptor 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. The bill also requires the IRS to report to Congress<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

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