This legislation proposes to amend the Internal Revenue Code of 1986 by creating a new tax credit for nurse preceptors. The credit, amounting to $2,000 per taxable year , is designed to encourage experienced nurses to mentor and train the next generation of healthcare professionals. To qualify, an individual must serve as an eligible nurse preceptor for a minimum of 200 hours annually in a community designated as a health professional shortage area. An "eligible nurse preceptor" is defined as a licensed registered nurse or healthcare provider who offers supervision, experiential learning, and mentoring in nursing clinical practice. This training can be provided to nursing students, advanced practice registered nursing students, or newly hired licensed nurses within their first six months of employment. Claiming the credit requires a certification from either a relevant academic institution or a clinical site, confirming the completion of the minimum required preceptorship hours. The amendments made by this bill will apply to taxable years beginning after December 31, 2025, and the credit is scheduled to terminate for taxable years starting after December 31, 2032. The Secretary of the Treasury is also mandated to report annually on the credit's usage and to provide an evaluation by June 30, 2033, assessing its effectiveness in increasing the number of nurse preceptors nationwide.