Introduced:
May 1, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
2
Actions
2
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
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Full Text
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Latest Action
May 1, 2025
Read twice and referred to the Committee on Finance.
Actions (2)
Read twice and referred to the Committee on Finance.
Type: IntroReferral
| Source: Senate
May 1, 2025
Introduced in Senate
Type: IntroReferral
| Source: Library of Congress
| Code: 10000
May 1, 2025
Subjects (1)
Taxation
(Policy Area)
Cosponsors (2)
(D-GA)
Sep 3, 2025
Sep 3, 2025
(D-OR)
May 1, 2025
May 1, 2025
Full Bill Text
Length: 1,661 characters
Version: Introduced in Senate
Version Date: May 1, 2025
Last Updated: Nov 15, 2025 2:17 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1548 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 1548
To amend the Internal Revenue Code of 1986 to exclude certain Nurse
Corps payments from gross income.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
May 1, 2025
Mr. Wicker (for himself and Mr. Merkley) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exclude certain Nurse
Corps payments from gross income.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[S. 1548 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 1548
To amend the Internal Revenue Code of 1986 to exclude certain Nurse
Corps payments from gross income.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
May 1, 2025
Mr. Wicker (for himself and Mr. Merkley) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exclude certain Nurse
Corps payments from gross income.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
This Act may be cited as the ``Nurse Corps Tax Parity Act of
2025''.
SEC. 2.
(a) In General.--Paragraph
(4) of
section 108
(f) of the Internal
Revenue Code of 1986 is amended by striking ``338B
(g) '' and inserting
``338B
(g) or 846''.
(f) of the Internal
Revenue Code of 1986 is amended by striking ``338B
(g) '' and inserting
``338B
(g) or 846''.
(b) Qualified Scholarships.--Subparagraph
(A) of
section 117
(c) (2) of the Internal Revenue Code of 1986 is amended by striking ``the
Public Health Service Act'' and inserting ``the Public Health Service
Act or the scholarship program under
(c) (2) of the Internal Revenue Code of 1986 is amended by striking ``the
Public Health Service Act'' and inserting ``the Public Health Service
Act or the scholarship program under
Public Health Service Act'' and inserting ``the Public Health Service
Act or the scholarship program under
section 846 of such Act''.
(c) 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.
<all>
apply to amounts received in taxable years beginning after the date of
the enactment of this Act.
<all>