[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1414 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1414

   To amend the Internal Revenue Code of 1986 to exclude from income 
   certain amounts received under the National Health Service Corps 
   Scholarship Program and the F. Edward Hebert Armed Forces Health 
       Professions Scholarship and Financial Assistance Program.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 14, 1999

 Mrs. Johnson of Connecticut (for herself, Mrs. Thurman, Mr. Oberstar, 
  Mr. Barrett of Nebraska, Mr. Costello, Mr. Coyne, Mr. Pomeroy, Mr. 
   Frost, Ms. Kilpatrick, Ms. Slaughter, Mr. Farr of California, Mr. 
    Dooley of California, Mr. Stenholm, Mr. Foley, Mr. Ehlers, Mr. 
  Underwood, Mr. Weygand, Mr. Bentsen, Mr. Hayworth, and Mr. English) 
 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 income 
   certain amounts received under the National Health Service Corps 
   Scholarship Program and the F. Edward Hebert Armed Forces Health 
       Professions Scholarship and Financial Assistance 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 ``Health Care Access Promotion Act of 
1999''.

SEC. 2. EXCLUSION OF CERTAIN AMOUNTS RECEIVED UNDER THE NATIONAL HEALTH 
              SERVICE CORPS SCHOLARSHIP PROGRAM AND THE F. EDWARD 
              HEBERT ARMED FORCES HEALTH PROFESSIONS SCHOLARSHIP AND 
              FINANCIAL ASSISTANCE PROGRAM.

    (a) In General.--Section 117(c) 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.--Except as provided in paragraph (2), 
        subsections (a)''; and
            (2) by adding at the end the following new paragraph:
            ``(2) Exceptions.--Paragraph (1) shall not apply to any 
        amount received by an individual under--
                    ``(A) the National Health Service Corps Scholarship 
                Program under section 338A(g)(1)(A) of the Public 
                Health Service Act; or
                    ``(B) the Armed Forces Health Professions 
                Scholarship and Financial Assistance Program under 
                subchapter I of chapter 105 of title 10, United States 
                Code.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to amounts received in taxable years beginning after December 31, 
1991.
    (c) Waiver of Statute of Limitations.--If refund or credit of any 
overpayment of tax resulting from the application of the amendment made 
by subsection (a) is prevented at any time before the close of the 1-
year period beginning on the date of the enactment of this Act by the 
operation of any law or rule of law (including res judicata), refund or 
credit of such overpayment (to the extent attributable to the 
application of such amendment) may, nevertheless, be made or allowed if 
claim therefor is filed before the close of such 1-year period.
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