119-hr1758

[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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