Bill > S131

This bill creates a tax credit for nurse preceptors who provide hands-on clinical training and mentoring to nursing students or newly hired nurses. Specifically, eligible nurse preceptors who serve at least 200 hours in a health professional shortage area during a taxable year can receive a $2,000 tax credit. To claim the credit, preceptors must obtain certification from either an academic institution (for students) or a clinical site (for newly hired nurses) verifying their hours of preceptorship. The term "nurse preceptor" includes licensed registered nurses or healthcare providers who offer personalized experiential learning and training in nursing practice. The tax credit will be available for taxable years between 2026 and 2032, with the Treasury Secretary required to report annually to Congress on the credit's usage, including metrics like number of taxpayers claiming the credit, total hours served, and geographic distribution. By 2033, the Treasury Secretary must also evaluate the credit's effectiveness in increasing the number of nurse preceptors in the United States, with the goal of addressing nursing education and healthcare workforce challenges in underserved areas.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/131/all-info