Bill · S. 131· Senate(119-S-131)
PRECEPT Nurses Act
- Introduced
- 1/16/2025
- Last activity
- 1/16/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Mark Kelly
- Cosponsors
- - 1 - 2
- Introduced
- In Committee
What this bill would do
This bill, known as the "PRECEPT Nurses Act," proposes to amend the Internal Revenue Code of 1986 to create a new tax credit. The credit is intended for eligible nurse preceptors who serve a minimum of 200 hours during a taxable year. These preceptors must work in community areas designated as health professional shortage areas. The credit amount is set at $2,000. The provisions are set to apply to taxable years beginning after December 31, 2025, and will expire after December 31, 2032.
Yes· 3 of 6
Does this make health care easier to get in general?+4
By incentivizing nurse preceptors in health professional shortage areas, the bill aims to bolster the nursing workforce in underserved regions.
Would students be better off under this?+3
The bill promotes clinical experience and mentoring opportunities for nursing students.
Would people in rural areas be better off under this?+3
The credit targets health professional shortage areas, which often include rural communities.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Financial Benefit for Nurse Preceptors: Eligible nurse preceptors can receive a tax credit of $2,000 for serving at least 200 hours in a designated health professional shortage area (Section 2. (a) and (b)(1)).
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Support for Nursing Education and Training: The bill incentivizes licensed registered nurses or health care providers to provide supervision, personalized experiential learning, training, instruction, and mentoring to nursing students or newly hired nurses (Section 2. (b)(2)).
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Focus on Underserved Areas: The credit is specifically directed toward preceptors serving in communities designated as health professional shortage areas (Section 2. (b)(1)).
Potential Negative Impacts for People
-
Strict Requirements for Credit Eligibility: To qualify, a preceptor must meet a specific minimum of 200 hours of preceptorship and must serve in a specific type of community (Section 2. (b)(1) and (b)(5)).
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Administrative Burden for Certification: Preceptors must obtain specific certifications from a relevant academic institution or a clinical site to prove they have completed the required hours to receive the credit (Section 2. (c)(2)).
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Limited Duration of Benefit: The tax credit is not permanent and will not apply to any taxable year beginning after December 31, 2032 (Section 2. (d)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Rural Residents+3Good For Students+3Good For Low Income Households+2
- Healthcare
- Improves Healthcare Access+4
- Economy And Finance
- Reduces Middle Class Taxes+3
- Education And Technology
- Improves College Affordability+2
- 5/13/2025
- 2 Cosponsors added.
- 1/16/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Marsha BlackburnRepublican · Tennessee
Christopher CoonsDemocrat · Delaware
James JusticeRepublican · West Virginia