Referred to the House Committee on Ways and Means.
Creates a new nonrefundable tax credit of $2,000 for individual nurse preceptors who serve at least 200 hours in a Health Professional Shortage Area (HPSA) during a taxable year. Eligibility covers licensed RNs or defined health care providers who mentor nursing students or newly hired nurses (first six months).
Lib-left wants stronger, refundable, permanent support; conservatives prefer limited federal role.
Relative to its intended legislative type, this bill establishes a clear, narrowly targeted tax credit with defined eligibility and reporting requirements but omits several standard tax-technical and fiscal details that would be necessary for full operational clarity.
Creates a new nonrefundable tax credit of $2,000 for individual nurse preceptors who serve at least 200 hours in a Health Professional Shortage Area (HPSA) during a taxable year.
Eligibility covers licensed RNs or defined health care providers who mentor nursing students or newly hired nurses (first six months).
Requires certification of hours by academic institutions or clinical sites, an annual IRS list of HPSAs, and annual Treasury reporting through 2032, with an evaluation due by June 30, 2033.
Modest, non-ideological measure with sunset improves acceptability, but fiscal impact and need to include it in a larger package reduce chances.
Relative to its intended legislative type, this bill establishes a clear, narrowly targeted tax credit with defined eligibility and reporting requirements but omits several standard tax-technical and fiscal details that would be necessary for full operational clarity.
Lib-left wants stronger, refundable, permanent support; conservatives prefer limited federal role.
These are examples from the analysis, not a ranked list of the most-affected groups.
Lib-left wants stronger, refundable, permanent support; conservatives prefer limited federal role.
Likely supportive of the bill's aim to expand clinical training capacity in underserved areas, but views the credit as modest and temporary.
Would favor stronger, longer-term investments in nurse pay, loan forgiveness, and institutional funding to expand precepting capacity.
Sees reporting and evaluation as useful but insufficient without higher, refundable support for low-income providers.
Generally favorable as a targeted, time-limited incentive to address clinical training shortages in HPSAs, contingent on cost-effectiveness.
Values the built-in reporting and evaluation requirements.
Worries about administrative complexity and whether the $2,000 credit will produce measurable increases in precepting.
Mixed to somewhat skeptical: supports addressing workforce shortages but objects to adding a federal tax expenditure.
Prefers state or market-based solutions and questions long-run federal role.
Concerned about fiscal impact, federal overreach, and administrative complexity within the IRS.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Modest, non-ideological measure with sunset improves acceptability, but fiscal impact and need to include it in a larger package reduce chances.
The bill has not accumulated any surfaced votes yet.
Lib-left wants stronger, refundable, permanent support; conservatives prefer limited federal role.
Modest, non-ideological measure with sunset improves acceptability, but fiscal impact and need to include it in a larger package reduce cha…
Relative to its intended legislative type, this bill establishes a clear, narrowly targeted tax credit with defined eligibility and reporting requirements but omits several standard tax-technical and fiscal details that…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.