The PRECEPT Nurses Act establishes a $2,000 tax credit for nurses who serve at least 200 hours per year as preceptors in designated health professional shortage areas. To qualify, preceptors must supervise and mentor nursing students, advanced practice nursing students, or newly hired nurses and receive certification from a partnering academic institution or clinical site. The Treasury Secretary will report to Congress on the credit's usage and effectiveness, which is set to expire after 2032. This act aims to incentivize experienced nurses to train the next generation, particularly in underserved communities.
