(as defined in section 801(2) of the Public Health Service Act ( 42 U.S.C. 296(2) )) in which a student of nursing or student of advanced practice registered nursing is enrolled. (4) Newly hired The term newly hired means within the first 6 months of employment. (5) Minimum required hours of preceptorship The term minimum required hours of preceptorship means 200 hours of serving as a nurse preceptor. (c) Reporting requirement (1) In general No credit shall be allowed under subsection (a) unless the eligible nurse preceptor has received a certification indicating that the eligible nurse preceptor has completed the minimum required hours of preceptorship for the taxable year. (2) Contents of certification A certification under paragraph (1) shall include— (A) a certification from the relevant partnering academic institution stating the number of hours the preceptor served as a nurse preceptor to a student of nursing or student of advanced practice registered nursing during the taxable year, or (B) a certification from the clinical site at which the preceptor is employed stating the number of hours the preceptor served as a nurse preceptor to a newly hired nurse during the taxable year. (3) Multiple certifications A nurse preceptor may receive multiple certifications from multiple entities under paragraph (2) to establish the completion of the minimum required hours of preceptorship. (d) Termination This section shall not apply to any taxable year beginning after December 31, 2030. . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 25E the following new item: Sec. 25F. Credit for nurse preceptors. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. (d) Report and evaluation (1) In general Beginning with taxable year 2024 and ending with taxable year 2030, the Secretary of the Treasury (or such