119th Congress Taxation
S. 131: PRECEPT Nurses Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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
Read the full summary
- 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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Marsha Blackburn R-TNOriginal
- Christopher Coons D-DE
- Jim Justice R-WV
Who scored on this bill
- 1Mark Kelly SponsorDrew cross-party cosponsors, introduced2 events+6
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Introductions and cosponsorships count toward weekly caps and show no points.
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History
- Introduced in the Senate by Mark Kelly.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.