HR392Referred to Committee

PRECEPT Nurses Act

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2025-01-14
Introduced
26
Cosponsors
HR
ⓘ
Type

Sponsor

Jennifer A. Kiggans
Jennifer A. Kiggans
Republican · VA · Representative
Votes with party: 96.3% (542 recorded votes)

Full profile: /officials/K000399

Source: Congress.gov · FEC

Cosponsors (26)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Referred to the House Committee on Ways and Means.

2025-01-14

Source: Congress.gov

Committee Activity

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Plain-English Summary

Providing Real-world Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act This bill establishes a new, nonrefundable tax credit for eligible nurse preceptors, subject to limitations. The bill also requires the Internal Revenue Service (IRS) to report to Congress certain information about the tax credit for nurse preceptors. Under the bill, a nonrefundable tax credit of $2,000 is allowed for an eligible nurse preceptor through 2032. An eligible nurse preceptor is defined as an individual who provides at least 200 certified hours of supervision and personalized experiential learning, training, instruction, and mentoring in the clinical practice of nursing to a nursing student, advanced practice registered nursing student, or newly hired licensed nurse in a community designated as a health professional shortage area. The bill also requires the IRS to report to Congress the number of taxpayers that claim the tax credit for nurse preceptors each year and the geographic distribution of such taxpayers, aggregated and averaged data on the preceptorships served by taxpayers as an eligible nurse preceptor, and the effectiveness of the tax credit in increasing the number of nurse preceptors in the United States.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

Subjects

Taxation
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