To amend the Internal Revenue Code of 1986 to create a tax credit for nurse preceptors.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to create a tax credit for nurse preceptors., changes federal law or congressional policy affecting federal agencies and legislative administrators. The main policy domain is Government Operations, Education, Labor.
Who Benefits and How
federal agencies and legislative administrators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H33DC8FAFB13544A4AE78E77C4C54E25A: 1. Short title This Act may be cited as the Providing Real-World Education and Clinical Experience by Precepting Tomorrow’s Nurses Act or the PRECEPT Nurses...
- Section H1641E56AC4094B0986EB2512ED4BF54D: 2. Credit for nurse preceptors Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25E...
- Section H95BFE7C3B8DD4A68A8F4E61C81785FEA: 25F. Credit for nurse preceptors In the case of any eligible nurse preceptor, there shall be allowed as a credit against the tax imposed by this chapter for...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to create a tax credit for nurse preceptors., changes federal law or congressional policy affecting federal agencies and legislative administrators.
Key Policy Areas
Government Operations, Education, Labor
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to create a tax credit for nurse preceptors., changes federal law or congressional policy affecting federal agencies and legislative administrators.
Policy Domains
Whole bill
Identified Gains
- federal agencies and legislative administrators
Identified Costs
- federal implementing agencies
Sponsors
Claudia Tenney
R-NY | Primary Sponsor
Legislative Progress
IntroducedMs. Tenney (for herself and Mr. Costa) introduced the following …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Healthcare facilities in shortage areas, Registered nurses serving as preceptors, Registered nurses serving as preceptors in shortage areas
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_administrator"
- → The Administrator identified in the operative section
- "secretary_of_treasury"
- → Secretary of the Treasury
Key Definitions
Terms defined in this bill
any of the following: The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Public Law 116–123
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology