US SB131

Creates a $2,000 annual tax credit for nurse preceptors who serve at least 200 hours mentoring nursing students or newly hired nurses in federally designated health professional shortage areas

Defines eligible preceptors as licensed registered nurses or health care providers who provide supervision, training, and clinical mentoring to nursing students, advanced practice nursing students, or nurses within their first 6 months of employment

Requires certification documentation from partnering academic institutions or clinical employers verifying completion of the minimum 200 hours of preceptorship

Applies to taxable years beginning after December 31, 2025, and terminates after December 31, 2032

Mandates annual Treasury Department reporting to Congress on credit usage, geographic distribution, and hours served, plus a final effectiveness evaluation by June 30, 2033 in consultation with the Health Resources and Services Administration