Us Congress 2025-2026 Regular Session

Us Congress House Bill HB392 Compare Versions

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Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 392
5	5	To amend the Internal Revenue Code of 1986 to create a tax credit for
6	6	nurse preceptors.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	JANUARY14, 2025
9	9	Mrs. K
10	10	IGGANSof Virginia (for herself, Ms. TENNEY, Mr. JOYCEof Ohio, and
11	11	Mr. C
12	12	OSTA) introduced the following bill; which was referred to the Com-
13	13	mittee on Ways and Means
14	14	A BILL
15	15	To amend the Internal Revenue Code of 1986 to create
16	16	a tax credit for nurse preceptors.
17	17	Be it enacted by the Senate and House of Representa-1
18	18	tives of the United States of America in Congress assembled, 2
19	19	SECTION 1. SHORT TITLE. 3
20	20	This Act may be cited as the ‘‘Providing Real-world 4
21	21	Education and Clinical Experience by Precepting Tomor-5
22	22	row’s Nurses Act’’ or the ‘‘PRECEPT Nurses Act’’. 6
23	23	SEC. 2. CREDIT FOR NURSE PRECEPTORS. 7
24	24	(a) I
25	25	NGENERAL.—Subpart A of part IV of sub-8
26	26	chapter A of chapter 1 of the Internal Revenue Code of 9
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30	30	1986 is amended by inserting after section 25E the fol-1
31	31	lowing new section: 2
32	32	‘‘SEC. 25F. CREDIT FOR NURSE PRECEPTORS. 3
33	33	‘‘(a) I
34	34	NGENERAL.—In the case of any eligible nurse 4
35	35	preceptor, there shall be allowed as a credit against the 5
36	36	tax imposed by this chapter for any taxable year an 6
37	37	amount equal to $2,000. 7
38	38	‘‘(b) D
39	39	EFINITIONS.—For purposes of this section, 8
40	40	with respect to any taxable year— 9
41	41	‘‘(1) E
42	42	LIGIBLE NURSE PRECEPTOR .—The term 10
43	43	‘eligible nurse preceptor’ means an individual who 11
44	44	serves not less than 200 hours during the taxable 12
45	45	year as a nurse preceptor in a community which is 13
46	46	designated as a health professional shortage area 14
47	47	under section 332 of the Public Health Service Act. 15
48	48	The Secretary shall publish on an annual basis on 16
49	49	the website of the Internal Revenue Service a list of 17
50	50	the areas which are so designated. 18
51	51	‘‘(2) N
52	52	URSE PRECEPTOR .—The term ‘nurse 19
53	53	preceptor’ means a licensed registered nurse or 20
54	54	health care provider (as defined in section 3000(3) 21
55	55	of the Public Health Service Act (42 U.S.C. 22
56	56	300jj(3))) who provides supervision and personalized 23
57	57	experiential learning, training, instruction, and men-24
58	58	toring opportunities in the clinical practice of nurs-25
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62	62	ing (as defined by the applicable State Board of 1
63	63	Nursing, applicable state agency, or written agree-2
64	64	ment between the relevant academic institution and 3
65	65	clinical site) to a student of nursing, student of ad-4
66	66	vanced practice registered nursing, or newly hired li-5
67	67	censed nurse. 6
68	68	‘‘(3) R
69	69	ELEVANT ACADEMIC INSTITUTION .—The 7
70	70	term ‘relevant academic institution’ means a school 8
71	71	of nursing (as defined in section 801(2) of the Pub-9
72	72	lic Health Service Act (42 U.S.C. 296(2))) in which 10
73	73	a student of nursing or student of advanced practice 11
74	74	registered nursing is enrolled. 12
75	75	‘‘(4) N
76	76	EWLY HIRED.—The term ‘newly hired’ 13
77	77	means within the first 6 months of employment. 14
78	78	‘‘(5) M
79	79	INIMUM REQUIRED HOURS OF PRECEP -15
80	80	TORSHIP.—The term ‘minimum required hours of 16
81	81	preceptorship’ means 200 hours of serving as a 17
82	82	nurse preceptor. 18
83	83	‘‘(c) R
84	84	EPORTINGREQUIREMENT.— 19
85	85	‘‘(1) I
86	86	N GENERAL.—No credit shall be allowed 20
87	87	under subsection (a) unless the eligible nurse pre-21
88	88	ceptor has received a certification indicating that the 22
89	89	eligible nurse preceptor has completed the minimum 23
90	90	required hours of preceptorship for the taxable year. 24
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94	94	‘‘(2) CONTENTS OF CERTIFICATION .—A certifi-1
95	95	cation under paragraph (1) shall include— 2
96	96	‘‘(A) a certification from the relevant 3
97	97	partnering academic institution stating the 4
98	98	number of hours the preceptor served as a 5
99	99	nurse preceptor to a student of nursing or stu-6
100	100	dent of advanced practice registered nursing 7
101	101	during the taxable year, or 8
102	102	‘‘(B) a certification from the clinical site at 9
103	103	which the preceptor is employed stating the 10
104	104	number of hours the preceptor served as a 11
105	105	nurse preceptor to a newly hired nurse during 12
106	106	the taxable year. 13
107	107	‘‘(3) M
108	108	ULTIPLE CERTIFICATIONS .—A nurse 14
109	109	preceptor may receive multiple certifications from 15
110	110	multiple entities under paragraph (2) to establish 16
111	111	the completion of the minimum required hours of 17
112	112	preceptorship. 18
113	113	‘‘(d) T
114	114	ERMINATION.—This section shall not apply to 19
115	115	any taxable year beginning after December 31, 2032.’’. 20
116	116	(b) C
117	117	LERICALAMENDMENT.—The table of sections 21
118	118	for subpart A of part IV of subchapter A of chapter 1 22
119	119	of the Internal Revenue Code of 1986 is amended by in-23
120	120	serting after the item relating to section 25E the following 24
121	121	new item: 25
122	122	‘‘Sec. 25F. Credit for nurse preceptors.’’.
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126	126	(c) EFFECTIVEDATE.—The amendments made by 1
127	127	this section shall apply to taxable years beginning after 2
128	128	December 31, 2025. 3
129	129	(d) R
130	130	EPORT ANDEVALUATION.— 4
131	131	(1) I
132	132	N GENERAL.—For taxable years beginning 5
133	133	in calendar year 2026, and each calendar year there-6
134	134	after through 2032, the Secretary of the Treasury 7
135	135	(or the Secretary’s delegate) shall report to the rel-8
136	136	evant committees of Congress for taxable years be-9
137	137	ginning in such calendar year on the credit under 10
138	138	section 25F of the Internal Revenue Code of 1986, 11
139	139	as added by this section. Such report shall include— 12
140	140	(A) the number of taxpayers claiming such 13
141	141	credit for taxable years beginning in such cal-14
142	142	endar year, 15
143	143	(B) the total hours served and other aggre-16
144	144	gated and averaged data on the preceptorships 17
145	145	served by taxpayers as an eligible nurse pre-18
146	146	ceptor (as defined in section 25F(b) of such 19
147	147	Code, as so added), 20
148	148	(C) the geographic distribution of tax-21
149	149	payers claiming such credit for the taxable year, 22
150	150	and 23
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154	154	(D) such other information as determined 1
155	155	relevant by the Secretary (or the Secretary’s 2
156	156	delegate). 3
157	157	(2) E
158	158	VALUATION.—Not later than June 30, 4
159	159	2033, the Secretary of the Treasury (or the Sec-5
160	160	retary’s delegate), in consultation with the Adminis-6
161	161	trator of the Health Resources and Services Admin-7
162	162	istration, shall provide to the relevant committees of 8
163	163	Congress an evaluation of the effectiveness of the 9
164	164	credit under section 25F of the Internal Revenue 10
165	165	Code of 1986, as added by this section, in increasing 11
166	166	the number of nurse preceptors in the United 12
167	167	States. 13
168	168	(3) R
169	169	ELEVANT COMMITTEES OF CONGRESS .— 14
170	170	For purposes of this subsection, the term ‘‘relevant 15
171	171	committees of Congress’’ means— 16
172	172	(A) the Committee on Finance of the Sen-17
173	173	ate, 18
174	174	(B) the Committee on Ways and Means of 19
175	175	the House of Representatives, 20
176	176	(C) the Committee on Health, Education, 21
177	177	Labor, and Pensions of the Senate, 22
178	178	(D) the Committee on Education and 23
179	179	Workforce of the House of Representatives, and 24
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183	183	(E) the Committee on Energy and Com-1
184	184	merce of the House of Representatives. 2
185	185	Æ
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