[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 1286 Introduced in Senate (IS)]







105th CONGRESS
  1st Session
                                S. 1286

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 Corps Scholarship Program.


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                   IN THE SENATE OF THE UNITED STATES

                            October 9, 1997

 Mr. Jeffords introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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 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 
              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 corps scholarship program.--Paragraph 
        (1) shall not apply to any amount received by an individual 
        under the National Health 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 after December 31, 
1993.
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