The main purpose of this legislation is to support the training of future nurses by providing a financial incentive for experienced nurses who take on the role of preceptors. A preceptor is a nurse who mentors and teaches nursing students or newly hired nurses in a clinical setting. The goal is to encourage more nurses to participate in this important educational role, especially in areas where there is a shortage of healthcare professionals. The key provision of the legislation is the introduction of a tax credit of $2,000 for eligible nurse preceptors.