S.131 - Providing Real-World Education and Clinical Experience by Precepting Tomorrow’s Nurses Act; PRECEPT Nurses Act (119th Congress)
Summary
S.131, the PRECEPT Nurses Act, introduces a tax credit for nurse preceptors who supervise and mentor nursing students and newly hired nurses in health professional shortage areas. The bill aims to incentivize experienced nurses to take on preceptorship roles by offering a $2,000 tax credit for those who serve at least 200 hours per year. The credit is available for taxable years beginning after December 31, 2025, and before January 1, 2033.
The Act also mandates a report and evaluation by the Secretary of the Treasury to Congress on the credit's effectiveness in increasing the number of nurse preceptors. This evaluation, in consultation with the Administrator of the Health Resources and Services Administration, is due by June 30, 2033.
The bill includes definitions for key terms such as 'eligible nurse preceptor,' 'nurse preceptor,' and 'relevant academic institution' to clarify eligibility for the tax credit.
Expected Effects
The PRECEPT Nurses Act is likely to increase the number of qualified nurse preceptors, particularly in underserved areas. This could lead to improved training for nursing students and newly hired nurses.
Ultimately, this could improve the quality of healthcare delivery in communities designated as health professional shortage areas. The tax credit may also incentivize experienced nurses to remain in the profession longer, reducing potential workforce shortages.
Potential Benefits
- Increased Number of Nurse Preceptors: The tax credit provides a financial incentive for experienced nurses to serve as preceptors.
- Improved Training Quality: Enhanced supervision and mentoring for nursing students and new nurses lead to better-prepared healthcare professionals.
- Healthcare Access in Underserved Areas: By targeting health professional shortage areas, the act aims to improve healthcare access in these communities.
- Workforce Retention: The credit could encourage experienced nurses to stay in the profession, mitigating potential shortages.
- Economic Benefit to Preceptors: The $2,000 tax credit provides direct financial relief to eligible nurse preceptors.
Potential Disadvantages
- Potential for Fraud: The certification process could be vulnerable to fraudulent claims of preceptorship hours.
- Administrative Burden: The reporting and evaluation requirements place an additional burden on the Secretary of the Treasury and the IRS.
- Limited Scope: The tax credit is only available for a limited time (until 2032), which may reduce its long-term impact.
- Cost to Taxpayers: The tax credit will result in a reduction in federal tax revenue, potentially increasing the tax burden on other taxpayers or contributing to the national debt.
- Complexity: The definitions and requirements for eligibility may be complex and difficult for some nurses to understand.
Most Disadvantaged Areas:
Constitutional Alignment
The PRECEPT Nurses Act appears to align with the US Constitution, particularly the General Welfare Clause (Article I, Section 8), which allows Congress to enact laws that promote the general welfare of the United States. By incentivizing nurse preceptorships, the act aims to improve healthcare access and quality, which can be considered promoting the general welfare.
The act does not appear to infringe upon any individual liberties or rights protected by the Bill of Rights. The tax credit is offered without discrimination and does not restrict any fundamental freedoms.
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).