Bill offers $2,000 tax credit to nurses who train new colleagues in shortage areas

What does this do?

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.

Who does it affect?

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.

Why does it matter?

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.

What does it cost, and who pays?

• $2,000 credit per qualifying nurse
• 200 minimum preceptor hours required
• Employer or school doc required