,,ii  #aaith ,,congress  #ast ,session  
,s4 #aca  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,january #af1       
#bjbe,mr4 ,kelly 7for himself and ,mrs4 
,blackburn7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to create a tax credit for    
nurse preceptors4  #a4 ,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 ,act4  #b4 ,credit for
 nurse preceptors  7a7 ,in general      
,subpart ,a of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
inserting after section #be;,e the      
following new section3  #be;,f4 ,credit 
for nurse preceptors  7a7 ,in general   
,in the case of any eligible nurse      
preceptor1 there shall be allowed as a  
credit against the tax imposed by this  

chapter for any taxable year an amount  
equal to #b1jjj4  7b7 ,definitions ,for 
purposes of this section1 with respect  
to any taxable year-- 7#a7 ,eligible    
nurse preceptor ,the term eligible nurse
 preceptor means an individual who      
serves not less than #bjj hours during  
the taxable year as a nurse preceptor in
 a community which is designated as a   
health professional shortage area under 
section #ccb of the ,public ,health     
,service ,act4 ,the ,secretary shall    
publish on an annual basis on the       
website of the ,internal ,revenue       
,service a list of the areas which are  
so designated4  7#b7 ,nurse preceptor   
,the term nurse preceptor means a       
licensed registered nurse or health care
 provider 7as defined in section        
#cjjj7c7 of the ,public ,health ,service
 ,act 7#db ,u4,s4,c4 #cjj;jj7#c777 who  
provides supervision and personalized   
experiential learning1 training1        
instruction1 and mentoring opportunities
 in the clinical practice of nursing 7as

 defined by the applicable ,state ,board
 of ,nursing1 applicable state agency1  
or written agreement between the        
relevant academic institution and       
clinical site7 to a student of nursing1 
student of advanced practice registered 
nursing1 or newly hired licensed nurse4 
7#c7 ,relevant academic institution ,the
 term relevant academic institution     
means a school of nursing 7as defined in
 section #hja7b7 of the ,public ,health 
,service ,act 7#db ,u4,s4,c4 #bif7b777  
in which a student of nursing or student
 of advanced practice registered nursing
 is enrolled4  7#d7 ,newly hired ,the   
term newly hired means within the first 
#f months of employment4  7#e7 ,minimum 
required hours of preceptorship ,the    
term minimum required hours of          
preceptorship means #bjj hours of       
serving as a nurse preceptor4  7c7      
,reporting requirement  7#a7 ,in general
 ,no credit shall be allowed under      
subsection 7a7 unless the eligible nurse
 preceptor has received a certification 

indicating that the eligible nurse      
preceptor has completed the minimum     
required hours of preceptorship for the 
taxable year4  7#b7 ,contents of        
certification ,a certification under    
paragraph 7#a7 shall include-- 7,a7 a   
certification from the relevant         
partnering academic institution stating 
the number of hours the preceptor served
 as a nurse preceptor to a student of   
nursing or student of advanced practice 
registered nursing during the taxable   
year1 or  7,b7 a certification from the 
clinical site at which the preceptor is 
employed stating the number of hours the
 preceptor served as a nurse preceptor  
to a newly hired nurse during the       
taxable year4  7#c7 ,multiple           
certifications ,a nurse preceptor may   
receive multiple certifications from    
multiple entities under paragraph 7#b7  
to establish the completion of the      
minimum required hours of preceptorship4
  7d7 ,termination ,this section shall  
not apply to any taxable year beginning 

after ,december #ca1 #bjcb4  4  7b7     
,clerical amendment ,the table of       
sections for subpart ,a of part ,,iv of 
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to section #be;,e the following
 new item3  ,sec4 #be;,f4 ,credit for   
nurse preceptors4  4  7c7 ,effective    
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjbe4   
7d7 ,report and evaluation  7#a7 ,in    
general ,beginning with taxable year    
#bjbf and ending with taxable year      
#bjcb1 the ,secretary of the ,treasury  
7or such ,secretary's delegate7 shall   
report to the relevant committees of    
,congress for each taxable year on the  
credit under section #be;,f of the      
,internal ,revenue ,code of #aihf1 as   
added by this section4 ,such report     
shall include-- 7,a7 the number of      
taxpayers claiming such credit for the  
taxable year1 and  7,b7 the total hours 

served and other aggregated and averaged
 data on the preceptorships served by   
taxpayers as an eligible nurse preceptor
 7as defined in section #be;,f7b7 of    
such ,code1 as so added71  7,c7 the     
geographic distribution of taxpayers    
claiming such credit for the taxable    
year1 and  7,d7 such other information  
as determined relevant by the ,secretary
 7or the ,secretary's delegate74  7#b7  
,evaluation ,not later than ,june #cj1  
#bjcc1 the ,secretary of the ,treasury  
7or the ,secretary's delegate71 in      
consultation with the ,administrator of 
the ,health ,resources and ,services    
,administration1 shall provide to the   
relevant committees of ,congress an     
evaluation of the effectiveness of the  
credit under section #be;,f of the      
,internal ,revenue ,code of #aihf1 as   
added by this section1 in increasing the
 number of nurse preceptors in the      
,united ,states4  7#c7 ,relevant        
committees of ,congress ,for purposes of
 this subsection1 the term relevant     

committees of ,congress means-- 7,a7 the
 ,committee on ,finance of the ,senate1 
7,b7 the ,committee on ,ways and ,means 
of the ,house of ,representatives1  7,c7
 the ,committee on ,health1 ,education1 
,labor1 and ,pensions of the ,senate1   
7,d7 the ,committee on ,education and   
,workforce of the ,house of             
,representatives1 and  7,e7 the         
,committee on ,energy and ,commerce of  
the ,house of ,representatives4