PRECEPT Nurses Act
Sponsored By: Representative Kiggans, Jennifer A. [R-VA-2]
Introduced
Summary
Credit for Nurse Preceptors would create a $2,000 nonrefundable tax credit for individual nurses who mentor students or newly hired nurses for at least 200 hours in federally designated health professional shortage areas. The credit would apply for taxable years starting in 2026 through 2032 and requires certification of hours from the school or clinical site.
Show full summary
- Nurses: Eligible registered nurses or other qualified health providers would receive a $2,000 credit per taxable year after documenting at least 200 hours of supervised preceptorship in a shortage area.
- Students and new hires: Nursing students and newly hired nurses could get more hands-on training and supervision, since the credit rewards clinicians who provide supervised experiential learning and mentoring.
- Policymakers and administrators: The Treasury must report annually from 2026 through 2032 on who claims the credit and related data, and perform an effectiveness evaluation by June 30, 2033.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Up to $2,000 credit for nurse preceptors
If enacted, licensed nurses and qualifying health care providers could claim a nonrefundable $2,000 income tax credit each year. You must serve at least 200 hours as a nurse preceptor in a Health Professional Shortage Area listed by the IRS each year. Precepting students or newly hired nurses (within six months) would count. You would need certification from the school or clinic showing your hours; you can combine certificates to reach 200 hours. It would apply to tax years beginning in 2026 through 2032.
Sponsors & CoSponsors
Sponsor
Kiggans, Jennifer A. [R-VA-2]
VA • R
Cosponsors
Rep. Tenney, Claudia [R-NY-24]
NY • R
Sponsored 1/14/2025
Rep. Joyce, David P. [R-OH-14]
OH • R
Sponsored 1/14/2025
Costa
CA • D
Sponsored 1/14/2025
Rep. Omar, Ilhan [D-MN-5]
MN • D
Sponsored 4/7/2025
Rep. Fields, Cleo [D-LA-6]
LA • D
Sponsored 4/17/2025
Rep. Davids, Sharice [D-KS-3]
KS • D
Sponsored 4/29/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 5/20/2025
Goldman (TX)
TX • R
Sponsored 6/5/2025
Rep. Bell, Wesley [D-MO-1]
MO • D
Sponsored 6/5/2025
Rep. Thanedar, Shri [D-MI-13]
MI • D
Sponsored 6/23/2025
Riley (NY)
NY • D
Sponsored 7/17/2025
Rep. Tokuda, Jill N. [D-HI-2]
HI • D
Sponsored 8/19/2025
Rep. Lee, Susie [D-NV-3]
NV • D
Sponsored 8/26/2025
Thompson (MS)
MS • D
Sponsored 9/3/2025
Rep. Tlaib, Rashida [D-MI-12]
MI • D
Sponsored 9/15/2025
Rep. Harder, Josh [D-CA-9]
CA • D
Sponsored 10/14/2025
Schmidt
KS • R
Sponsored 10/17/2025
Rep. Gillen, Laura [D-NY-4]
NY • D
Sponsored 10/31/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 2/12/2026
Rep. Bacon, Don [R-NE-2]
NE • R
Sponsored 2/24/2026
Budzinski
IL • D
Sponsored 4/15/2026
Rep. Titus, Dina [D-NV-1]
NV • D
Sponsored 4/27/2026
Roll Call Votes
No roll call votes available for this bill.
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