Providing Real-World Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act This bill temporarily establishes a tax credit for nurses and health care providers who serve as nurse preceptors in health professional shortage areas. Nurse preceptors are those who supervise, train, and mentor nursing students or newly hired nurses. Specifically, the bill establishes a $2,000 tax credit for nurses or health care providers who serve as nurse preceptors for at least 200 hours during the taxable year in health professional shortage areas. The tax credit is available for 2024-2030. The bill provides for the use of unobligated COVID-19 relief funds to fund the tax credit.