S. 1548
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to exclude certain Nurse Corps payments from gross income.
IN THE SENATE OF THE UNITED STATES · May 1, 2025 · Sponsor: Mr. Wicker · Committee: Committee on Finance
Table of contents
SEC. 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 of the Internal Revenue Code of 1986 is amended by striking
338B(g)and inserting338B(g) or 846. section 108(f)
- Paragraph (4) of of the Internal Revenue Code of 1986 is amended by striking
- (b) Qualified scholarships
- Subparagraph (A) of of the Internal Revenue Code of 1986 is amended by striking
the Public Health Service Actand insertingthe Public Health Service Act or the scholarship program under section 846 of such Act. section 117(c)(2)
- Subparagraph (A) of of the Internal Revenue Code of 1986 is amended by striking
- (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.