PRECEPT Nurses Act

Summary#

This bill creates a new federal tax credit for nurse preceptors. A nurse preceptor who is a licensed registered nurse or other qualified health care provider can claim a $2,000 credit for a taxable year if they serve at least 200 hours that year supervising and training nursing students, advanced practice nursing students, or newly hired nurses in areas designated as health professional shortage areas. The bill requires a written certification from the partnering academic institution or the clinical employer showing the number of precepting hours. The credit is added to the Internal Revenue Code as section 25F, takes effect for taxable years beginning after December 31, 2025, and does not apply for taxable years beginning after December 31, 2032. The Secretary of the Treasury must publish the list of designated shortage areas annually, provide yearly reports to several congressional committees for taxable years beginning in calendar years 2026 through 2032, and submit an evaluation of the credit’s effectiveness by June 30, 2033.

What it means for you#

• If you are a licensed nurse or eligible health care provider who precepts students or newly hired nurses and you work at least 200 precepting hours in a designated shortage area in a year, you may be able to claim a $2,000 tax credit for that year.
• You must have a certification from the academic institution (for students) or your clinical site (for newly hired nurses) showing the number of hours you served. Multiple certifications can be used to reach the 200-hour minimum.
• The credit applies to taxable years starting after Dec 31, 2025 and stops applying after taxable years that begin after Dec 31, 2032.
• If you are not a preceptor or do not meet the hours or location rules, the bill does not apply to you.

Expenses#

• The bill sets the credit at $2,000 per eligible nurse preceptor for a taxable year and treats it as a credit against income tax.
• The bill text does not include estimates of the total cost, revenue effects, or budgetary impact. No publicly available information on overall fiscal cost or administrative costs is provided in the bill text.

Proponents' View#

No publicly available information.

Opponents' View#

No publicly available information.