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.
The bill also requires the IRS to report to Congress
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 131 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 131
To amend the Internal Revenue Code of 1986 to create a tax credit for
nurse preceptors.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
January 16, 2025
Mr. Kelly (for himself and Mrs. Blackburn) introduced the following
bill; which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to create a tax credit for
nurse preceptors.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Providing Real-World Education and
Clinical Experience by Precepting Tomorrow's Nurses Act'' or the
``PRECEPT Nurses Act''.
SEC. 2. CREDIT FOR NURSE PRECEPTORS.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 25E the following new section:
``SEC. 25F. CREDIT FOR NURSE PRECEPTORS.
``(a) In General.--In the case of any eligible nurse preceptor,
there shall be allowed as a credit against the tax imposed by this
chapter for any taxable year an amount equal to $2,000.
``(b) Definitions.--For purposes of this section, with respect to
any taxable year--
``(1) Eligible nurse preceptor.--The term `eligible nurse
preceptor' means an individual who serves not less than 200
hours during the taxable year as a nurse preceptor in a
community which is designated as a health professional shortage
area under section 332 of the Public Health Service Act. The
Secretary shall publish on an annual basis on the website of
the Internal Revenue Service a list of the areas which are so
designated.
``(2) Nurse preceptor.--The term `nurse preceptor' means a
licensed registered nurse or health care provider (as defined
in section 3000(3) of the Public Health Service Act (42 U.S.C.
300jj(3))) who provides supervision and personalized
experiential learning, training, instruction, and mentoring
opportunities in the clinical practice of nursing (as defined
by the applicable State Board of Nursing, applicable state
agency, or written agreement between the relevant academic
institution and clinical site) to a student of nursing, student
of advanced practice registered nursing, or newly hired
licensed nurse.
``(3) Relevant academic institution.--The term `relevant
academic institution' means a school of nursing (as defined in
section 801(2) of the Public Health Service Act (42 U.S.C.
296(2))) in which a student of nursing or student of advanced
practice registered nursing is enrolled.
``(4) Newly hired.--The term `newly hired' means within the
first 6 months of employment.
``(5) Minimum required hours of preceptorship.--The term
`minimum required hours of preceptorship' means 200 hours of
serving as a nurse preceptor.
``(c) Reporting Requirement.--
``(1) In general.--No credit shall be allowed under
subsection (a) unless the eligible nurse preceptor has received
a certification indicating that the eligible nurse preceptor
has completed the minimum required hours of preceptorship for
the taxable year.
``(2) Contents of certification.--A certification under
paragraph (1) shall include--
``(A) a certification from the relevant partnering
academic institution stating the number of hours the
preceptor served as a nurse preceptor to a student of
nursing or student of advanced practice registered
nursing during the taxable year, or
``(B) a certification from the clinical site at
which the preceptor is employed stating the number of
hours the preceptor served as a nurse preceptor to a
newly hired nurse during the taxable year.
``(3) Multiple certifications.--A nurse preceptor may
receive multiple certifications from multiple entities under
paragraph (2) to establish the completion of the minimum
required hours of preceptorship.
``(d) Termination.--This section shall not apply to any taxable
year beginning after December 31, 2032.''.
(b) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by inserting after the item relating to section 25E the
following new item:
``Sec. 25F. Credit for nurse preceptors.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
(d) Report and Evaluation.--
(1) In general.--Beginning with taxable year 2026 and
ending with taxable year 2032, the Secretary of the Treasury
(or such Secretary's delegate) shall report to the relevant
committees of Congress for each taxable year on the credit
under section 25F of the Internal Revenue Code of 1986, as
added by this section. Such report shall include--
(A) the number of taxpayers claiming such credit
for the taxable year, and
(B) the total hours served and other aggregated and
averaged data on the preceptorships served by taxpayers
as an eligible nurse preceptor (as defined in section
25F(b) of such Code, as so added),
(C) the geographic distribution of taxpayers
claiming such credit for the taxable year, and
(D) such other information as determined relevant
by the Secretary (or the Secretary's delegate).
(2) Evaluation.--Not later than June 30, 2033, the
Secretary of the Treasury (or the Secretary's delegate), in
consultation with the Administrator of the Health Resources and
Services Administration, shall provide to the relevant
committees of Congress an evaluation of the effectiveness of
the credit under section 25F of the Internal Revenue Code of
1986, as added by this section, in increasing the number of
nurse preceptors in the United States.
(3) Relevant committees of congress.--For purposes of this
subsection, the term ``relevant committees of Congress''
means--
(A) the Committee on Finance of the Senate,
(B) the Committee on Ways and Means of the House of
Representatives,
(C) the Committee on Health, Education, Labor, and
Pensions of the Senate,
(D) the Committee on Education and Workforce of the
House of Representatives, and
(E) the Committee on Energy and Commerce of the
House of Representatives.
<all>
Introduced in Senate
Read twice and referred to the Committee on Finance.
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