H.R. 2398

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to provide for an exclusion for assistance provided to participants in certain veterinary student loan repayment or forgiveness programs.

IN THE HOUSE OF REPRESENTATIVES · March 27, 2025 · Sponsor: Mr. Smith of Nebraska · Committee: Committee on Ways and Means

Table of contents

• H.R. 2398
  • SEC. 1. Short title
  • SEC. 2. Exclusion for assistance provided to participants in certain veterinary student loan repayment or forgiveness programs

SEC. 1. Short title

• This Act may be cited as the Rural Veterinary Workforce Act.

SEC. 2. Exclusion for assistance provided to participants in certain veterinary student loan repayment or forgiveness programs

• (a) In general
  • of the Internal Revenue Code of 1986 is amended— Section 108(f)(4)
    • by striking after ;
    • by striking the period at the end and inserting ; and
    • by striking in the heading and inserting .
• (b) Effective date
  • The amendments made by this section shall apply to amounts received by an individual in taxable years beginning after December 31, 2025.