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 idfccd414da56742609031d77df29459e1: 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 idcb5e031c65294faf8448fbccdcb26f35: 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 id39BB4A356CC54C419A97E5B691CA9EDE: 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
Legislative Progress
IntroducedMr. Kelly (for himself and Mrs. Blackburn) introduced the following …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Eligible nurse preceptors, Eligible nurse preceptors in health professional 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
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