HR 392119th CongressIntroduced

PRECEPT Nurses Act

Introduced: Nov 1, 2025

Economy & TaxesEducationHealthcare

Standard Summary

Comprehensive overview in 1-2 paragraphs

The PRECEPT Nurses Act establishes a $2,000 federal tax credit for nurse preceptors who complete at least 200 hours mentoring nursing students or newly hired nurses in health professional shortage areas, with annual reporting requirements and program termination after 2032 to address critical healthcare workforce shortages through financial incentives.

Key Points

1Creates a non-refundable $2,000 tax credit for licensed nurses serving 200+ hours as preceptors in federally designated health professional shortage areas.
2Requires certification from academic institutions or clinical sites verifying preceptor hours for nursing students or newly hired nurses within their first six months.
3Mandates annual Treasury Department reports to Congress tracking credit usage and a comprehensive 2033 evaluation of the program's impact on nurse preceptor recruitment.

Impact Areas

Licensed registered nurses working as preceptors in shortage areasNursing students and newly hired nurses receiving clinical trainingAcademic nursing programs and healthcare facilities in underserved communitiesFederal tax revenue through credit disbursements

Generated by legislative-analyst-2025 on Nov 5, 2025