S.131

Creates a tax credit for nurse preceptors who serve at least 200 hours in health professional shortage areas.

The bill amends the Internal Revenue Code to create a tax credit for nurse preceptors who serve at least 200 hours in communities designated as health professional shortage areas. To qualify, a nurse preceptor must receive a certification from a partnering academic institution or clinical site. The credit amounts to $2,000 per taxable year. The Internal Revenue Service will publish a list of designated areas annually. The credit is effective for taxable years beginning after December 31, 2025, and terminates after December 31, 2032.