Bill Details
HR.1758 - 119th Congress
Status
Latest action
2025-02-27 - Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced Date
2025-02-27
Policy Area
Taxation
Committees
View committees (2)
Cosponsors
6
0
0
AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would change the tax rules so that some loan repayment help for dental school faculty would not count as taxable income. In simple terms, if a dental faculty member gets student loan repayment money through certain federally supported programs, they would not have to pay income tax on that assistance. The bill also asks the Government Accountability Office to study how these loan repayment programs are being used and whether they help keep dental faculty teaching and working in dental clinics after they receive the funding.
- It updates the tax code to cover certain loan repayment programs tied to federal grants or contracts for dental faculty support.
- The tax change would apply to money received in tax years after the bill becomes law.
- The Government Accountability Office would report to Congress on how many dental providers and faculty take part in these programs.
- The report would also look at whether recipients stay full-time faculty and continue teaching or practicing in dental schools, hospitals, or community-based sites.
Official Summaries
No summaries available
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1758 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 1758
To amend the Internal Revenue Code of 1986 to exclude from gross income
certain federally subsidized loan repayments for dental school faculty.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 27, 2025
Mr. Van Drew (for himself and Ms. Clarke of New York) introduced the
following bill; which was referred to the Committee on Ways and Means,
and in addition to the Committee on Energy and Commerce, for a period
to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income
certain federally subsidized loan repayments for dental school faculty.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Dental Loan Repayment Assistance Act
of 2025''.
SEC. 2. EXCLUSION OF CERTAIN FEDERALLY SUBSIDIZED LOAN REPAYMENTS FOR
DENTAL SCHOOL FACULTY.
(a) In General.--Section 108(f)(4) of the Internal Revenue Code of
1986 is amended--
(1) in the heading, by striking ``Payments under national
health service corps loan repayment program and certain state
loan repayment programs'' and inserting ``Certain federal and
state loan repayment programs'', and
(2) by inserting ``, under a loan repayment program awarded
a grant or contract under section 748(a)(2) of such Act'' after
``section 338I of such Act''.
(b) Effective Date.--The amendments made by this section shall
apply to amounts received in taxable years beginning after the date of
the enactment of this Act.
(c) GAO Report.--The Comptroller General of the United States shall
review and report to the appropriate committees of Congress on the
participation of dental providers and faculty in areas and schools
receiving funding from the Dental Faculty Development and Loan
Repayment Program under section 748(a)(2) of the Public Health Service
Act (42 U.S.C. 293k-2(a)(2)), including the extent to which such
individuals remain full-time faculty teaching and practicing in dental
clinics located in dental schools, hospitals, or community-based
affiliated sites after receiving funding from the program.
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