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H.R. 392119th CongressIn committeeLatest action Jan 14, 2025Decoded by AI · checked against the record
The plain-language version leads. The official text is always the reference.
HR 392 gives a $2,000 annual tax credit to nurses who complete 200+ preceptor hours in health professional shortage areas, starting in 2026.
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HR 392 would create a $2,000 federal tax credit for licensed registered nurses and other qualified healthcare providers who serve as preceptors, meaning mentors who supervise and teach nursing students or newly hired nurses in real clinical settings. To qualify, a nurse must complete at least 200 preceptor hours in a given year and work in an area officially designated as having a shortage of health professionals. The credit would be available for tax years 2026 through 2032.
The credit directly affects licensed registered nurses and other qualified healthcare providers who take on preceptor roles in underserved communities. Nursing students and newly hired nurses in those areas are indirectly affected, as the credit is intended to increase the number of experienced nurses willing to mentor them.
Preceptors currently receive little or no additional pay for the significant time and effort required to train new nurses, which limits how many are willing to take on that role. The government would track annual usage of the credit and evaluate whether it measurably increased the number of preceptors by mid-2033.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a House committee is reviewing it. If the Senate changes it, it goes back to the House before reaching the President.
Latest action: — Referred to the House Committee on Ways and Means.