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
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. Short title
This Act may be cited as the Nurse Corps Tax Parity Act of 2025
.
Sec. 2. Tax treatment of certain Nurse Corps payments
(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
.
(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 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.