[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2951 Introduced in House (IH)]





105th CONGRESS
  1st Session
                                H. R. 2951

To amend the Internal Revenue Code of 1986 to exclude from gross income 
  certain amounts received as scholarships by an individual under the 
           National Health Service Corps Scholarship Program.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 8, 1997

 Mrs. Johnson of Connecticut (for herself and Mrs. Thurman) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
  certain amounts received as scholarships by an individual under the 
           National Health Service Corps Scholarship Program.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Health Service Corps 
Scholarship Program Incentive Act''.

SEC. 2. EXCLUSION OF CERTAIN AMOUNTS RECEIVED UNDER THE NATIONAL HEALTH 
              SERVICE CORPS SCHOLARSHIP PROGRAM.

    (a) In General.--Subsection (c) of section 117 of the Internal 
Revenue Code of 1986 (relating to the exclusion from gross income 
amounts received as a qualified scholarship) is amended--
            (1) by striking ``Subsections (a)'' and inserting the 
        following:
            ``(1) In general.--Subject to paragraph (2), subsections 
        (a)''; and
            (2) by adding at the end the following:
            ``(2) National health service corps scholarship program.--
        Paragraph (1) shall not apply to any amount received by an 
        individual under the National Health Service Corps Scholarship 
        Program under section 338A(g)(1)(A) of the Public Health 
        Service Act.''
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to amounts received in taxable years beginning before, on, or 
after the date of the enactment of this Act.
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