Bill > HR392

This bill proposes to create a new tax credit of $2,000 for nurse preceptors who provide clinical training and mentoring to nursing students or newly hired nurses. To be eligible, a nurse preceptor must serve at least 200 hours in a designated health professional shortage area during a taxable year. A nurse preceptor is defined as a licensed registered nurse or healthcare provider who offers personalized experiential learning and supervision to nursing students or new nurses. To claim the tax credit, the nurse preceptor must obtain certification from either an academic institution or clinical site documenting the number of hours served as a preceptor. The tax credit will be available for taxable years beginning after December 31, 2025, and will expire after December 31, 2032. The Treasury Secretary is required to report to Congress annually on the credit's usage, including the number of taxpayers claiming the credit, total hours served, geographic distribution, and other relevant data. By 2033, the Treasury Secretary will also need to evaluate the credit's effectiveness in increasing the number of nurse preceptors in the United States. The bill aims to address nursing education and support in areas facing healthcare professional shortages.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/392/all-info