119-s131

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 131 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 131

 To amend the Internal Revenue Code of 1986 to create a tax credit for 
 nurse preceptors.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 January 16, 2025

 Mr. Kelly (for himself and Mrs. Blackburn) introduced the following 
 bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

 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 Representatives 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 Tomorrow's Nurses Act'' or the 
``PRECEPT Nurses Act''.

SEC. 2. CREDIT FOR NURSE PRECEPTORS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 

section 25E the following 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 mentoring 
 opportunities in the clinical practice of nursing (as defined 
 by the applicable State Board of Nursing, applicable state 
 agency, or written agreement between the relevant academic 
 institution and clinical site) to a student of nursing, student 
 of advanced practice registered nursing, or newly hired 
 licensed nurse.
 ``

    (3) Relevant academic institution.--The term `relevant 
 academic institution' means a school of nursing (as defined in 
 

section 801

    (2) of the Public 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 preceptorship.--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 preceptor has received 
 a certification indicating that the eligible nurse preceptor 
 has completed the minimum required hours of preceptorship for 
 the taxable year.
 ``

    (2) Contents of certification.--A certification 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 student 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 inserting after the item relating to 

section 25E the 
following new item:

``

Sec. 25F. Credit for nurse preceptors.''.
            (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.--Beginning with taxable year 2026 and 
 ending with taxable year 2032, the Secretary of the Treasury 
 (or such Secretary's delegate) shall report to the relevant 
 committees of Congress for each taxable 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 the taxable year, and
        (B) the total hours served and other aggregated and 
 averaged data on the preceptorships served by taxpayers 
 as an eligible nurse preceptor (as defined in 

section 25F

    (b) of such Code, as so added),
            (C) the geographic distribution of taxpayers 
 claiming such credit for the taxable year, and
            (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 Secretary's delegate), in 
 consultation with the Administrator of the Health Resources and 
 Services Administration, 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 Senate,
        (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
        (E) the Committee on Energy and Commerce of the 
 House of Representatives.
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