H.R. 1758
119th CONGRESS 1st Session
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 · Sponsor: Mr. Van Drew
Table of contents
SEC. 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
- of the Internal Revenue Code of 1986 is amended— Section 108(f)(4)
- in the heading, by striking and inserting , and
- by inserting after .
- of the Internal Revenue Code of 1986 is amended— Section 108(f)(4)
- (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 (), 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. 42 U.S.C. 293k–2(a)(2)