PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in Senate · Jan 16, 2025
Providing Real-World Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act
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.
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.
Showing the opening paragraphs of the official summary.
The bill also requires the IRS to report to Congress
the 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, and
the effectiveness of the tax credit in increasing the number of nurse preceptors in the United States.
People & committees
Sen. Kelly, Mark [D-AZ] · D–AZ
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
Text links open the official source. We currently store references to these documents.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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