S 131 119th Congress
PRECEPT Nurses Act
A bill to amend the Internal Revenue Code of 1986 to create a tax credit for nurse preceptors.
Official Title as Introduced Congress.gov
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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the Senate.
Open bill recordOfficial action Congress.gov
Read twice and referred to the Committee on Finance.
Open bill recordOfficial action Congress.gov
Introduced in Senate
Open bill recordText version Congress.gov
Introduced in Senate
A dated text-version record is available.
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| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the Senate. | Congress.gov | |
| Official actionRead twice and referred to the Committee on Finance. | No additional detail supplied.IntroReferral · Senate | Congress.gov | |
| Official actionIntroduced in Senate | No additional detail supplied.IntroReferral · Library of Congress · Code 10000 | Congress.gov | |
| Text versionIntroduced in Senate | A dated text-version record is available. | Congress.gov |
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Congressional Research Service
CRS summary
Providing Real-World Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses ActThis 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 Congressthe 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, andthe effectiveness of the tax credit in increasing the number of nurse preceptors in the United States.
Official documents
Text versions
- Introduced in SenateJan 16, 2025