[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 288 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                 S. 288

   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 SENATE OF THE UNITED STATES

                            January 21, 1999

Mr. Jeffords (for himself, Mr. Hatch, Mr. Kennedy, Mr. Smith of Oregon, 
 Mr. Leahy, Mr. Kerrey, and Mr. Durbin) 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 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. 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 amendments made by subsection (a) shall 
apply to amounts received in taxable years beginning after December 31, 
1994.
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