PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in Senate · May 16, 2023
Providing Real-World Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act
This bill temporarily establishes a tax credit for nurses and health care providers who serve as nurse preceptors in health professional shortage areas. Nurse preceptors are those who supervise, train, and mentor nursing students or newly hired nurses.
Specifically, the bill establishes a $2,000 tax credit for nurses or health care providers who serve as nurse preceptors for at least 200 hours during the taxable year in health professional shortage areas. The tax credit is available for 2024-2030.
The bill provides for the use of unobligated COVID-19 relief funds to fund the tax credit.
People & committees
Sen. Kelly, Mark [D-AZ] · D–AZ
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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Analyze S.1627 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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