S. 1080

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 SENATE OF THE UNITED STATES · March 14, 2025 · Sponsor: Mr. Wicker · Committee: Committee on Finance

Table of contents

• S. 1080
  • SEC. 1. Short title
  • SEC. 2. Exclusion of certain federally subsidized loan repayments for dental school faculty

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 by inserting after . Section 108(f)(4)
• (b) Conforming amendment
  • of the Internal Revenue Code of 1986 is amended by striking in the heading thereof and inserting . Section 108(f)(4)
• (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.
• (d) 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 they 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)