S 1627 — PRECEPT Nurses Act

Summary

Providing Real-World Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act This bill temporarily establishes a tax credit for nurses and health care providers who serve as nurse preceptors in health professional shortage areas. Nurse preceptors are those who supervise, train, and mentor nursing students or newly hired nurses. Specifically, the bill establishes a $2,000 tax credit for nurses or health care providers who serve as nurse preceptors for at least 200 hours during the taxable year in health professional shortage areas. The tax credit is available for 2024-2030. The bill provides for the use of unobligated COVID-19 relief funds to fund the tax credit.

Bill Text

• Introduced Introduced in Senate Current html May 16, 2023

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill creates a new tax credit for nurse preceptors serving in health professional shortage areas.

• Internal Revenue Code of 1986

  "SEC. 25F. CREDIT FOR NURSE PRECEPTORS.\n\n \"(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.\n\n (b) Definitions.--For purposes of this section, with respect to any taxable year--\n \"(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.\n\n (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.\n\n (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.\n\n (4) Newly hired.--The term 'newly hired' means within the first 6 months of employment.\n\n (5) Minimum required hours of preceptorship.--The term 'minimum required hours of preceptorship' means 200 hours of serving as a nurse preceptor.\n\n (c) Reporting Requirement.--\n (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.\n (2) Contents of certification.--A certification under paragraph (1) shall include--\n (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\n (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.\n (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.\n\n (d) Termination.--This section shall not apply to any taxable year beginning after December 31, 2030.\n"

  The new section establishes a tax credit of $2,000 for qualifying nurse preceptors and sets out eligibility criteria and requirements.

• Internal Revenue Code of 1986

  "Sec. 25F" → "Sec. 25F. Credit for nurse preceptors."

  This clerical amendment adds the new section title to the list of sections in the Internal Revenue Code.

Action History

1. May 16, 2023

   Introduced in Senate

2. May 16, 2023

   Read twice and referred to the Committee on Finance.

Sponsors

• Mark Kelly · Primary

Subjects