This bill proposes to amend the Internal Revenue Code of 1986 by creating a new tax credit specifically for nurse preceptors. The legislation would allow an eligible nurse preceptor to claim a credit of $2,000 against their taxes for any taxable year. To qualify, an individual must be a licensed registered nurse or healthcare provider who serves a minimum of 200 hours as a nurse preceptor in a community designated as a health professional shortage area . A nurse preceptor, under this bill, is defined as someone who provides supervision, experiential learning, and mentoring in clinical nursing practice to nursing students, advanced practice nursing students, or newly hired licensed nurses. Eligibility for the credit requires certification of the completed preceptorship hours from a relevant academic institution or clinical site. The credit is applicable for taxable years beginning after December 31, 2025, and is scheduled to terminate for taxable years beginning after December 31, 2032, with mandated reports and an evaluation on its effectiveness.