H.R.392 - Providing Real-world Education and Clinical Experience by Precepting Tomorrow’s Nurses Act; PRECEPT Nurses Act (119th Congress)
Summary
H.R. 392, also known as the PRECEPT Nurses Act, proposes a tax credit of $2,000 for eligible nurse preceptors who serve at least 200 hours in health professional shortage areas. This credit aims to incentivize experienced nurses to mentor and train nursing students, advanced practice registered nursing students, and newly hired nurses. The bill includes reporting requirements and an evaluation of the credit's effectiveness, with the credit expiring after 2032.
Expected Effects
The primary effect of this bill would be to increase the number of nurse preceptors, particularly in underserved areas. This could lead to better training for new nurses and improved healthcare access in communities facing shortages. The tax credit may also encourage more experienced nurses to remain in or return to preceptorship roles.
Potential Benefits
- Increased availability of qualified nurse preceptors.
- Improved training and mentorship for nursing students and new nurses.
- Enhanced healthcare access in health professional shortage areas.
- Financial incentive for experienced nurses to serve as preceptors.
- Potential for better patient outcomes due to improved nursing skills.
Potential Disadvantages
- Potential for increased complexity in tax filings for eligible nurses.
- Administrative burden for the IRS to manage and verify the tax credit.
- Possible unintended consequences if the credit is not effectively targeted or monitored.
- The tax credit may not be sufficient to significantly increase the number of preceptors.
- Limited duration of the credit (expires in 2032) may reduce long-term impact.
Constitutional Alignment
The bill falls under the purview of Congress's power to tax and spend for the general welfare, as outlined in Article I, Section 8 of the Constitution. The establishment of a tax credit is a legitimate exercise of this power. The bill does not appear to infringe upon any specific constitutional rights or limitations.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).