Introduces a tax credit for nurse preceptors who provide clinical experience to nursing students in health professional shortage areas.

The PRECEPT Nurses Act introduces a tax credit under the Internal Revenue Code for nurse preceptors who serve at least 200 hours in a health professional shortage area. This credit is available to licensed registered nurses or healthcare providers who mentor nursing students or newly hired nurses. The credit is set at $2,000 per taxable year and requires certification from the clinical site and relevant academic institution. The credit is effective for taxable years beginning after 2025 and terminates after 2032.

Introduces a tax credit for nurse preceptors who provide clinical experience to nursing students in health professional shortage areas.

The PRECEPT Nurses Act introduces a tax credit under the Internal Revenue Code for nurse preceptors who serve at least 200 hours in a health professional shortage area. This credit is available to licensed registered nurses or healthcare providers who mentor nursing students or newly hired nurses. The credit is set at $2,000 per taxable year and requires certification from the clinical site and relevant academic institution. The credit is effective for taxable years beginning after 2025 and terminates after 2032.