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Changes the tax treatment of assistance given to participants in certain veterinary student loan repayment or forgiveness programs by amending paragraph (4) of Internal Revenue Code section 108(f). The amendment consists of three specified changes to that paragraph and applies to amounts received in taxable years beginning after December 31, 2025.
Read twice and referred to the Committee on Finance.
Introduced March 27, 2025 by Michael Dean Crapo · Last progress March 27, 2025