PRECEPT Nurses Act
PRECEPT Nurses Act
Plain Language Summary
# PRECEPT Nurses Act Summary **What It Does:** The PRECEPT Nurses Act would create a $2,000 annual tax credit for experienced nurses who mentor nursing students and newly licensed nurses in underserved areas. To qualify, a nurse would need to provide at least 200 hours of hands-on supervision, training, and mentoring. The tax credit would be available through 2032.
The bill also requires the IRS to report annually to Congress on how many nurses claim this credit. **Who It Affects:** This bill targets experienced nurses who serve as mentors or "preceptors" in communities that face nursing shortages—areas officially designated as health professional shortage areas. It also indirectly benefits nursing students and newly hired nurses who receive this mentoring, as well as patients in underserved communities who may benefit from better nursing training and workforce development. **Current Status:** The bill is currently in committee (S 131, 119th Congress), meaning it has been introduced but has not yet been debated or voted on by the full Senate. It was sponsored by Senator Mark Kelly (D-AZ).
CRS Official 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 Congressthe number of taxpayers that claim the tax credit for nurse preceptors each year and the geographic distribution of such taxpayers,aggregated and averaged data on the preceptorships served by taxpayers as an eligible nurse preceptor, andthe effectiveness of the tax credit in increasing the number of nurse preceptors in the United States.
Latest Action
Read twice and referred to the Committee on Finance.