119th Congress · introduced in the House · Jan 14, 2025
PRECEPT Nurses Act
Official title from Congress.gov
Latest action (Jan 14, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jan 14, 2025)
Providing Real-world Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act
This bill establishes a new, nonrefundable tax credit for eligible nurse preceptors, subject to limitations. The bill also requires the Internal Revenue Service (IRS) to report to Congress certain information about the tax credit for nurse preceptors.
Under the bill, a nonrefundable tax credit of $2,000 is allowed for an eligible nurse preceptor through 2032. An eligible nurse preceptor is defined as an individual who provides at least 200 certified hours of supervision and personalized experiential learning, training, instruction, and mentoring in the clinical practice of nursing to a nursing student, advanced practice registered nursing student, or newly hired licensed nurse in a community designated as a health professional shortage area.
The bill also requires the IRS to report to Congress
• the number of taxpayers that claim the tax credit for nurse preceptors each year and the geographic distribution of such taxpayers,
• aggregated and averaged data on the preceptorships served by taxpayers as an eligible nurse preceptor, and
Show the full summary (1 more paragraphs)Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
79 citations; showing the 25 most recently posted.
NATIONAL LEAGUE FOR NURSING · lobbying firm or registrant: MASON CONSULTING, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
…ngthening Pathways to Health Professions Act H.R. 3145/S. 1548, Nurse Corps Tax Parity Act of 2025 S. 46/H.R. 247, Health Care Affordability Act of 2025 S. 131/H.R. 392, Providing Real-World Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PEDIATRIC NURSE PRACTITIONERS · lobbying firm or registrant: MASON CONSULTING, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$24,000
Paid to lobbying firm
…Personal Health Investment Today (PHIT) Act H.R. 3145/S. 1548, Nurse Corps Tax Parity Act of 2025 S. 46/H.R. 247, Health Care Affordability Act of 2025 S. 131/H.R. 392, Providing Real-World Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF COLLEGES OF NURSING · lobbying firm or registrant: AMERICAN ASSOCIATION OF COLLEGES OF NURSING
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$90,000
Spent on own lobbying
S.131/H.R.392 - Providing Real-World Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act S.1548/H.R.3145 - Nurse Corps Tax Parity Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF NURSE PRACTITIONERS · lobbying firm or registrant: AMERICAN ASSOCIATION OF NURSE PRACTITIONERS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Health Issues
$390,000
Spent on own lobbying
…patitis C Act of 2025 H.R. 5081/S. 2709 - Telehealth Modernization Act S. 1599/H.R. 6394 - Midwives for Maximizing Optimal Maternity Services (MOMS) Act S. 131/H.R. 392 - Providing Real-world Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act H.R. 4564 - Dillons Law H.R. 3108/S. 1535 - Rural Patient…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF NURSE ANESTHETISTS · lobbying firm or registrant: WHEAT SHROYER GOVERNMENT RELATIONS LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
(S.131/H.R.392) PRECEPT Nurses Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN NURSES ASSOCIATION · lobbying firm or registrant: WHEAT SHROYER GOVERNMENT RELATIONS LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
(S.131/H.R.392) PRECEPT Nurses Act (S.1548/H.R.3145) Nurse Corps Tax Parity Act Issues surrounding expiration of enhanced advance premium tax credits
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF COLLEGES OF NURSING · lobbying firm or registrant: WHEAT SHROYER GOVERNMENT RELATIONS LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
(S.131/H.R.392) PRECEPT Nurses Act (S.1548/H.R.3145) Nurse Corps Tax Parity Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN NURSES ASSOCIATION · lobbying firm or registrant: AMERICAN NURSES ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$210,000
Spent on own lobbying
(H.R. 392/S. 131) PRECEPT Nurses Act (H.R. 3145/S. 1548) Nurse Corps Tax Parity Act Issues surrounding expiration of enhanced advance premium tax credits
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN NEPHROLOGY NURSES ASSOCIATION · lobbying firm or registrant: VENABLE LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 14, 2026 · issue area: Health Issues
$30,000
Paid to lobbying firm
…0); The Improving Care & Access to Nurses Act (H.R. 1316 / S. 575); Providing Real-world Education and Clinical Experience by Precepting Tomorrow's Nurses Act (H.R. 392 / S. 131); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R.929 / S.266); Living Donor FMLA Protection Act (H.R. 4582); Improving Acces…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL COUNCIL OF STATE BOARDS OF NURSING, INC. · lobbying firm or registrant: NATIONAL COUNCIL OF STATE BOARDS OF NURSING, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · amended · posted Aug 5, 2026 · issue area: Health Issues
$160,000
Spent on own lobbying
…ent of Academic Nursing (FAAN) Act (S.3435/H.R.6607) Providing Real-World Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act (S.131/H.R.392) Nurse Corps Tax Parity Act of 2025 (S.1548/H.R.3145) Improving Care and Access to Nurses (I CAN) Act (S.575/H.R.1317) Improving Access to Workers Compensation…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL LEAGUE FOR NURSING · lobbying firm or registrant: MASON CONSULTING, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 22, 2026 · issue area: Taxation/Internal Revenue Code
$29,067
Paid to lobbying firm
…ngthening Pathways to Health Professions Act H.R. 3145/S. 1548, Nurse Corps Tax Parity Act of 2025 S. 46/H.R. 247, Health Care Affordability Act of 2025 S. 131/H.R. 392, Providing Real-World Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PEDIATRIC NURSE PRACTITIONERS · lobbying firm or registrant: MASON CONSULTING, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 22, 2026 · issue area: Taxation/Internal Revenue Code
$24,000
Paid to lobbying firm
…Personal Health Investment Today (PHIT) Act H.R. 3145/S. 1548, Nurse Corps Tax Parity Act of 2025 S. 46/H.R. 247, Health Care Affordability Act of 2025 S. 131/H.R. 392, Providing Real-World Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN NURSES ASSOCIATION · lobbying firm or registrant: AMERICAN NURSES ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$270,000
Spent on own lobbying
(S.131/H.R.392) PRECEPT Nurses Act (S.1548/H.R.3145) Nurse Corps Tax Parity Act Issues surrounding expiration of enhanced advance premium tax credits (H.R. 2896/S. 1428) Safe…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF NURSE PRACTITIONERS · lobbying firm or registrant: AMERICAN ASSOCIATION OF NURSE PRACTITIONERS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Health Issues
$400,000
Spent on own lobbying
…patitis C Act of 2025 H.R. 5081/S. 2709 - Telehealth Modernization Act S. 1599/H.R. 6394 - Midwives for Maximizing Optimal Maternity Services (MOMS) Act S. 131/H.R. 392 - Providing Real-world Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act H.R. 4564 - Dillons Law H.R. 3108/S. 1535 - Rural Patient…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF NURSE ANESTHETISTS · lobbying firm or registrant: WHEAT SHROYER GOVERNMENT RELATIONS LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
(S.131/H.R.392) PRECEPT Nurses Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN NURSES ASSOCIATION · lobbying firm or registrant: WHEAT SHROYER GOVERNMENT RELATIONS LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
(S.131/H.R.392) PRECEPT Nurses Act (S.1548/H.R.3145) Nurse Corps Tax Parity Act Issues surrounding expiration of enhanced advance premium tax credits
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF COLLEGES OF NURSING · lobbying firm or registrant: WHEAT SHROYER GOVERNMENT RELATIONS LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
(S.131/H.R.392) PRECEPT Nurses Act (S.1548/H.R.3145) Nurse Corps Tax Parity Act
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF COLLEGES OF NURSING · lobbying firm or registrant: AMERICAN ASSOCIATION OF COLLEGES OF NURSING
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$90,000
Spent on own lobbying
S.131/H.R.392 - Providing Real-World Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act S.1548/H.R.3145 - Nurse Corps Tax Parity Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN NEPHROLOGY NURSES ASSOCIATION · lobbying firm or registrant: VENABLE LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 13, 2026 · issue area: Health Issues
$30,000
Paid to lobbying firm
…0); The Improving Care & Access to Nurses Act (H.R. 1316 / S. 575); Providing Real-world Education and Clinical Experience by Precepting Tomorrow's Nurses Act (H.R. 392 / S. 131); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R.929 / S.266); Living Donor FMLA Protection Act (H.R. 4582); Improving Acces…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EMERGENCY NURSES ASSOCIATION · lobbying firm or registrant: EMERGENCY NURSES ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 9, 2026 · issue area: Health Issues
$110,700
Spent on own lobbying
…SUPPORT for Patients and Communities Reauthorization Act (H.R. 2483); SOAR Act Reauthorization (H.R. 1669); Tyler's Law (H.R. 2004/S. 921); PRECEPT Nurses Act (H.R. 392/S. 131); Reintroduction of the Improving Mental Health Access in the Emergency Department Act; Tyler's Law (H.R. 2004/ S. 921); Support for the Medicaid progra…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
EMERGENCY NURSES ASSOCIATION · lobbying firm or registrant: EMERGENCY NURSES ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted May 4, 2026 · issue area: Health Issues
$12,600
Spent on own lobbying
…SUPPORT for Patients and Communities Reauthorization Act (H.R. 2483); SOAR Act Reauthorization (H.R. 1669); Tyler's Law (H.R. 2004/S. 921); PRECEPT Nurses Act (H.R. 392/S. 131); Reintroduction of the Improving Mental Health Access in the Emergency Department Act; Tyler's Law (H.R. 2004/ S. 921); PRECEPT Nurses Act (H.R. 392/S.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL LEAGUE FOR NURSING · lobbying firm or registrant: MASON CONSULTING, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 24, 2026 · issue area: Taxation/Internal Revenue Code
$29,067
Paid to lobbying firm
…ngthening Pathways to Health Professions Act H.R. 3145/S. 1548, Nurse Corps Tax Parity Act of 2025 S. 46/H.R. 247, Health Care Affordability Act of 2025 S. 131/H.R. 392, Providing Real-World Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PEDIATRIC NURSE PRACTITIONERS · lobbying firm or registrant: MASON CONSULTING, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 24, 2026 · issue area: Taxation/Internal Revenue Code
$24,000
Paid to lobbying firm
…Personal Health Investment Today (PHIT) Act H.R. 3145/S. 1548, Nurse Corps Tax Parity Act of 2025 S. 46/H.R. 247, Health Care Affordability Act of 2025 S. 131/H.R. 392, Providing Real-World Education and Clinical Experience by Precepting Tomorrows (PRECEPT) Nurses Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
VANDERBILT UNIVERSITY · lobbying firm or registrant: ATLAS CROSSING LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to professional tax incentives. H.R.392/S.131: Providing Real-world Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN NURSES ASSOCIATION · lobbying firm or registrant: AMERICAN NURSES ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$230,000
Spent on own lobbying
(S.131/H.R.392) PRECEPT Nurses Act (S.1548/H.R.3145) Nurse Corps Tax Parity Act Issues surrounding expiration of enhanced advance premium tax credits (H.R. 2896/S. 1428) Safe…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing