I 
119TH CONGRESS 
1ST SESSION 
H. R. 392 
To amend the Internal Revenue Code of 1986 to create a tax credit for 
nurse preceptors. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 14, 2025 
Mrs. KIGGANS of Virginia (for herself, Ms. TENNEY, Mr. JOYCE of Ohio, and 
Mr. COSTA) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
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-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Providing Real-world 
Education and Clinical Experience by Precepting Tomor-
row’s Nurses Act’’ or the ‘‘PRECEPT Nurses Act’’. 
SEC. 2. CREDIT FOR NURSE PRECEPTORS. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 25E the fol-
lowing new section: 
‘‘SEC. 25F. CREDIT FOR NURSE PRECEPTORS. 
‘‘(a) IN GENERAL.—In the case of any eligible nurse 
preceptor, there shall be allowed as a credit against the 
tax imposed by this chapter for any taxable year an 
amount equal to $2,000. 
‘‘(b) DEFINITIONS.—For purposes of this section, 
with respect to any taxable year— 
‘‘(1) ELIGIBLE NURSE PRECEPTOR.—The term 
‘eligible nurse preceptor’ means an individual who 
serves not less than 200 hours during the taxable 
year as a nurse preceptor in a community which is 
designated as a health professional shortage area 
under section 332 of the Public Health Service Act. 
The Secretary shall publish on an annual basis on 
the website of the Internal Revenue Service a list of 
the areas which are so designated. 
‘‘(2) NURSE
PRECEPTOR.—The term ‘nurse 
preceptor’ means a licensed registered nurse or 
health care provider (as defined in section 3000(3) 
of the Public Health Service Act (42 U.S.C. 
300jj(3))) who provides supervision and personalized 
experiential learning, training, instruction, and men-
toring opportunities in the clinical practice of nurs-
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ing (as defined by the applicable State Board of 
Nursing, applicable state agency, or written agree-
ment between the relevant academic institution and 
clinical site) to a student of nursing, student of ad-
vanced practice registered nursing, or newly hired li-
censed nurse. 
‘‘(3) RELEVANT ACADEMIC INSTITUTION.—The 
term ‘relevant academic institution’ means a school 
of nursing (as defined in section 801(2) of the Pub-
lic Health Service Act (42 U.S.C. 296(2))) in which 
a student of nursing or student of advanced practice 
registered nursing is enrolled. 
‘‘(4) NEWLY HIRED.—The term ‘newly hired’ 
means within the first 6 months of employment. 
‘‘(5) MINIMUM REQUIRED HOURS OF PRECEP-
TORSHIP.—The term ‘minimum required hours of 
preceptorship’ means 200 hours of serving as a 
nurse preceptor. 
‘‘(c) REPORTING REQUIREMENT.— 
‘‘(1) IN GENERAL.—No credit shall be allowed 
under subsection (a) unless the eligible nurse pre-
ceptor has received a certification indicating that the 
eligible nurse preceptor has completed the minimum 
required hours of preceptorship for the taxable year. 
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‘‘(2) CONTENTS OF CERTIFICATION.—A certifi-
cation under paragraph (1) shall include— 
‘‘(A) a certification from the relevant 
partnering academic institution stating the 
number of hours the preceptor served as a 
nurse preceptor to a student of nursing or stu-
dent of advanced practice registered nursing 
during the taxable year, or 
‘‘(B) a certification from the clinical site at 
which the preceptor is employed stating the 
number of hours the preceptor served as a 
nurse preceptor to a newly hired nurse during 
the taxable year. 
‘‘(3) MULTIPLE
CERTIFICATIONS.—A nurse 
preceptor may receive multiple certifications from 
multiple entities under paragraph (2) to establish 
the completion of the minimum required hours of 
preceptorship. 
‘‘(d) TERMINATION.—This section shall not apply to 
any taxable year beginning after December 31, 2032.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 25E the following 
new item: 
‘‘Sec. 25F. Credit for nurse preceptors.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
(d) REPORT AND EVALUATION.— 
(1) IN GENERAL.—For taxable years beginning 
in calendar year 2026, and each calendar year there-
after through 2032, the Secretary of the Treasury 
(or the Secretary’s delegate) shall report to the rel-
evant committees of Congress for taxable years be-
ginning in such calendar year on the credit under 
section 25F of the Internal Revenue Code of 1986, 
as added by this section. Such report shall include— 
(A) the number of taxpayers claiming such 
credit for taxable years beginning in such cal-
endar year, 
(B) the total hours served and other aggre-
gated and averaged data on the preceptorships 
served by taxpayers as an eligible nurse pre-
ceptor (as defined in section 25F(b) of such 
Code, as so added), 
(C) the geographic distribution of tax-
payers claiming such credit for the taxable year, 
and 
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(D) such other information as determined 
relevant by the Secretary (or the Secretary’s 
delegate). 
(2) EVALUATION.—Not later than June 30, 
2033, the Secretary of the Treasury (or the Sec-
retary’s delegate), in consultation with the Adminis-
trator of the Health Resources and Services Admin-
istration, shall provide to the relevant committees of 
Congress an evaluation of the effectiveness of the 
credit under section 25F of the Internal Revenue 
Code of 1986, as added by this section, in increasing 
the number of nurse preceptors in the United 
States. 
(3) RELEVANT COMMITTEES OF CONGRESS.— 
For purposes of this subsection, the term ‘‘relevant 
committees of Congress’’ means— 
(A) the Committee on Finance of the Sen-
ate, 
(B) the Committee on Ways and Means of 
the House of Representatives, 
(C) the Committee on Health, Education, 
Labor, and Pensions of the Senate, 
(D) the Committee on Education and 
Workforce of the House of Representatives, and 
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(E) the Committee on Energy and Com-
merce of the House of Representatives. 
Æ 
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