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H.R. 392: PRECEPT Nurses Act
119th Congress · introduced 2025-01-14 · Taxation · Latest: Referred to the House Committee on Ways and Means.
federal
Official title
PRECEPT Nurses Act
Plain summary
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 the 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, and the effectiveness of the tax credit in increasing the number of nurse preceptors in the United States.
Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.
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Officials and money
Sponsor: Rep. Kiggans, Jennifer A. [R-VA-2] · 26 cosponsors
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- Bill
- A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
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Sources
- Congressional Research Service summary (Introduced in House)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr392.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>
Record fed-us-cong119-hr392 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills