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
To amend the Internal Revenue Code of 1986 to exclude from gross income certain federally subsidized loan repayments for dental school faculty.
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.