New Bill Offers $2,000 Tax Credit to Nurse Mentors in Underserved Areas, Starting 2026

The "PRECEPT Nurses Act" directly tackles the nursing shortage, especially in areas hurting for healthcare pros. This bill isn't just handing out cash—it's a targeted effort to get experienced nurses to train the next generation, and it's doing it with a $2,000 tax credit.

Sweetening the Deal for Nurse Mentors

This bill creates a $2,000 tax credit for nurses who step up as preceptors—basically, the experienced guides who show new nurses the ropes. But it's not for everyone; this credit is specifically for those working in health professional shortage areas. Think rural communities or underserved urban neighborhoods where finding healthcare can be tough. To qualify, a nurse needs to be a licensed RN or healthcare provider and put in at least 200 hours a year supervising and training nursing students, APRN students, or newly hired nurses (those on the job for less than six months). They also need certification from their school or workplace to prove they've done the hours. You can combine multiple certifications to reach the required hours. This credit kicks in after December 31, 2025, and runs through January 1, 2033.

Real-World Impact: From Classrooms to Clinics

Imagine a seasoned nurse in a rural clinic. She's juggling a full patient load, but now, with this tax credit, she's got a real incentive to take a nursing student under her wing. That student gets hands-on experience, the clinic gets an extra pair of hands, and the community gets a future healthcare provider who's trained to meet their specific needs. Or picture a new nurse, fresh out of school, starting at a busy urban hospital. Instead of being thrown into the deep end, they have an experienced mentor guiding them, thanks to this program. It's a win-win-win.

Keeping Tabs and Looking Ahead

This isn't a "set it and forget it" kind of deal. The Secretary of the Treasury has to report to Congress every year on how this credit is being used—how many nurses are claiming it, how many hours they're putting in, and where they're located. By June 30, 2033, there's a full-blown evaluation coming, checking if this credit actually boosted the number of nurse preceptors. So, there's built-in accountability to make sure this is working as intended. This is important, because if there are any loopholes, like preceptors claiming hours they didn't work or inflating the numbers, it will show up here. This is a smart way to make sure that the tax dollars are going where they are supposed to, and are actually making a difference.

This bill is a targeted approach to a specific problem. Instead of broad strokes, it focuses on a key leverage point: experienced nurses. By incentivizing them to train the next generation, especially in underserved areas, the "PRECEPT Nurses Act" aims to build a stronger, more sustainable healthcare workforce. It is a practical and direct way to address a very real need.