II
119THCONGRESS
1
STSESSION 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
JANUARY16, 2025
Mr. K
ELLY(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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Providing Real-World 4
Education and Clinical Experience by Precepting Tomor-5
row’s Nurses Act’’ or the ‘‘PRECEPT Nurses Act’’. 6
SEC. 2. CREDIT FOR NURSE PRECEPTORS. 7
(a) I
NGENERAL.—Subpart A of part IV of sub-8
chapter A of chapter 1 of the Internal Revenue Code of 9
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•S 131 IS
1986 is amended by inserting after section 25E the fol-1
lowing new section: 2
‘‘SEC. 25F. CREDIT FOR NURSE PRECEPTORS. 3
‘‘(a) I
NGENERAL.—In the case of any eligible nurse 4
preceptor, there shall be allowed as a credit against the 5
tax imposed by this chapter for any taxable year an 6
amount equal to $2,000. 7
‘‘(b) D
EFINITIONS.—For purposes of this section, 8
with respect to any taxable year— 9
‘‘(1) E
LIGIBLE NURSE PRECEPTOR .—The term 10
‘eligible nurse preceptor’ means an individual who 11
serves not less than 200 hours during the taxable 12
year as a nurse preceptor in a community which is 13
designated as a health professional shortage area 14
under section 332 of the Public Health Service Act. 15
The Secretary shall publish on an annual basis on 16
the website of the Internal Revenue Service a list of 17
the areas which are so designated. 18
‘‘(2) N
URSE PRECEPTOR .—The term ‘nurse 19
preceptor’ means a licensed registered nurse or 20
health care provider (as defined in section 3000(3) 21
of the Public Health Service Act (42 U.S.C. 22
300jj(3))) who provides supervision and personalized 23
experiential learning, training, instruction, and men-24
toring opportunities in the clinical practice of nurs-25
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•S 131 IS
ing (as defined by the applicable State Board of 1
Nursing, applicable state agency, or written agree-2
ment between the relevant academic institution and 3
clinical site) to a student of nursing, student of ad-4
vanced practice registered nursing, or newly hired li-5
censed nurse. 6
‘‘(3) R
ELEVANT ACADEMIC INSTITUTION .—The 7
term ‘relevant academic institution’ means a school 8
of nursing (as defined in section 801(2) of the Pub-9
lic Health Service Act (42 U.S.C. 296(2))) in which 10
a student of nursing or student of advanced practice 11
registered nursing is enrolled. 12
‘‘(4) N
EWLY HIRED.—The term ‘newly hired’ 13
means within the first 6 months of employment. 14
‘‘(5) M
INIMUM REQUIRED HOURS OF PRECEP -15
TORSHIP.—The term ‘minimum required hours of 16
preceptorship’ means 200 hours of serving as a 17
nurse preceptor. 18
‘‘(c) R
EPORTINGREQUIREMENT.— 19
‘‘(1) I
N GENERAL.—No credit shall be allowed 20
under subsection (a) unless the eligible nurse pre-21
ceptor has received a certification indicating that the 22
eligible nurse preceptor has completed the minimum 23
required hours of preceptorship for the taxable year. 24
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‘‘(2) CONTENTS OF CERTIFICATION .—A certifi-1
cation under paragraph (1) shall include— 2
‘‘(A) a certification from the relevant 3
partnering academic institution stating the 4
number of hours the preceptor served as a 5
nurse preceptor to a student of nursing or stu-6
dent of advanced practice registered nursing 7
during the taxable year, or 8
‘‘(B) a certification from the clinical site at 9
which the preceptor is employed stating the 10
number of hours the preceptor served as a 11
nurse preceptor to a newly hired nurse during 12
the taxable year. 13
‘‘(3) M
ULTIPLE CERTIFICATIONS .—A nurse 14
preceptor may receive multiple certifications from 15
multiple entities under paragraph (2) to establish 16
the completion of the minimum required hours of 17
preceptorship. 18
‘‘(d) T
ERMINATION.—This section shall not apply to 19
any taxable year beginning after December 31, 2032.’’. 20
(b) C
LERICALAMENDMENT.—The table of sections 21
for subpart A of part IV of subchapter A of chapter 1 22
of the Internal Revenue Code of 1986 is amended by in-23
serting after the item relating to section 25E the following 24
new item: 25
‘‘Sec. 25F. Credit for nurse preceptors.’’.
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(c) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to taxable years beginning after 2
December 31, 2025. 3
(d) R
EPORT ANDEVALUATION.— 4
(1) I
N GENERAL.—Beginning with taxable year 5
2026 and ending with taxable year 2032, the Sec-6
retary of the Treasury (or such Secretary’s delegate) 7
shall report to the relevant committees of Congress 8
for each taxable year on the credit under section 9
25F of the Internal Revenue Code of 1986, as added 10
by this section. Such report shall include— 11
(A) the number of taxpayers claiming such 12
credit for the taxable year, and 13
(B) the total hours served and other aggre-14
gated and averaged data on the preceptorships 15
served by taxpayers as an eligible nurse pre-16
ceptor (as defined in section 25F(b) of such 17
Code, as so added), 18
(C) the geographic distribution of tax-19
payers claiming such credit for the taxable year, 20
and 21
(D) such other information as determined 22
relevant by the Secretary (or the Secretary’s 23
delegate). 24
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(2) EVALUATION.—Not later than June 30, 1
2033, the Secretary of the Treasury (or the Sec-2
retary’s delegate), in consultation with the Adminis-3
trator of the Health Resources and Services Admin-4
istration, shall provide to the relevant committees of 5
Congress an evaluation of the effectiveness of the 6
credit under section 25F of the Internal Revenue 7
Code of 1986, as added by this section, in increasing 8
the number of nurse preceptors in the United 9
States. 10
(3) R
ELEVANT COMMITTEES OF CONGRESS .— 11
For purposes of this subsection, the term ‘‘relevant 12
committees of Congress’’ means— 13
(A) the Committee on Finance of the Sen-14
ate, 15
(B) the Committee on Ways and Means of 16
the House of Representatives, 17
(C) the Committee on Health, Education, 18
Labor, and Pensions of the Senate, 19
(D) the Committee on Education and 20
Workforce of the House of Representatives, and 21
(E) the Committee on Energy and Com-22
merce of the House of Representatives. 23
Æ
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