Amends the Internal Revenue Code with conforming changes that affect the tax treatment of certain amounts and sets the effective date to apply to amounts received in taxable years beginning after enactment. It also requires the Comptroller General (GAO) to study and report on participation by dental providers and dental faculty in the federal Dental Faculty Development and Loan Repayment Program, including whether recipients remain full‑time faculty and continue practicing in specified clinical settings after receiving funding.