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United States · Bill · HR

H.R. 392 (119th)

PRECEPT Nurses Act

referredUnited States· United States Congress· EN

Introduced

14 January 2025

Last action

14 January 2025 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Kiggans, Jennifer A. [R-VA-2], Rep. Tenney, Claudia [R-NY-24], Rep. Joyce, David P. [R-OH-14], Rep. Costa, Jim [D-CA-21], Rep. Omar, Ilhan [D-MN-5], Rep. Fields, Cleo [D-LA-6], Rep. Davids, Sharice [D-KS-3], Rep. Vindman, Eugene Simon [D-VA-7], Rep. Goldman, Craig A. [R-TX-12], Rep. Bell, Wesley [D-MO-1], Rep. Thanedar, Shri [D-MI-13], Rep. Riley, Josh [D-NY-19], Rep. Tokuda, Jill N. [D-HI-2], Rep. Lee, Susie [D-NV-3], Rep. Thompson, Bennie G. [D-MS-2], Rep. Tlaib, Rashida [D-MI-12], Rep. Harder, Josh [D-CA-9], Rep. Schmidt, Derek [R-KS-2], Rep. Gillen, Laura [D-NY-4], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Bacon, Don [R-NE-2], Rep. Budzinski, Nikki [D-IL-13], Rep. Titus, Dina [D-NV-1], Rep. Gottheimer, Josh [D-NJ-5], Rep. Balint, Becca [D-VT-At Large], Rep. Whitesides, George [D-CA-27], Rep. Craig, Angie [D-MN-2]

Subjects

Healthcare, Taxation, Education

Source updated

18 July 2026

Healthcare · Taxation · Education

Summary

Providing Real-world Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act This bill establishes a new, nonrefundable tax credit for eligible nurse preceptors, subject to limitations. The bill also requires the Internal Revenue Service (IRS) to report to Congress certain information about the tax credit for nurse preceptors. Under the bill, a nonrefundable tax credit of $2,000 is allowed for an eligible nurse preceptor through 2032. An eligible nurse preceptor is defined as an individual who provides at least 200 certified hours of supervision and personalized experiential learning, training, instruction, and mentoring in the clinical practice of nursing to a nursing student, advanced practice registered nursing student, or newly hired licensed nurse in a community designated as a health professional shortage area.  The bill also requires the IRS to report to Congress the number of taxpayers that claim the tax credit for nurse preceptors each year and the geographic distribution of such taxpayers, aggregated and averaged data on the preceptorships served by taxpayers as an eligible nurse preceptor, and the effectiveness of the tax credit in increasing the number of nurse preceptors in the United States.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 14 January 2025

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 14 January 2025

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 14 January 2025

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

Introduced in House

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  • Introduced in House

    Introduced in House · EN · 14 January 2025

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 14 January 2025

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

Sources

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