[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3960 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3960

To amend the Internal Revenue Code of 1986 to exclude from gross income 
  loan repayments made under the Indian Health Service Loan Repayment 
              Program in return for service as a dentist.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 24, 2007

    Mr. Kind (for himself and Mr. Camp of Michigan) 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 
  loan repayments made under the Indian Health Service Loan Repayment 
              Program in return for service as a dentist.

    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 ``Native American Full Access to 
Dental Care Act''.

SEC. 2. EXCLUSION FOR LOAN PAYMENTS UNDER INDIAN HEALTH SERVICE LOAN 
              REPAYMENT PROGRAM IN RETURN FOR SERVICE AS A DENTIST.

    (a) In General.--Subsection (f) of section 108 of the Internal 
Revenue Code of 1986 (relating to student loans) is amended by adding 
at the end the following new paragraph:
            ``(5) Payments under indian health service loan repayment 
        program in return for service as a dentist.--In the case of an 
        individual, gross income shall not include any loan repayment 
        pursuant to a contract entered into under section 108(f) of the 
        Indian Health Care Improvement Act in return for service as a 
        dentist.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to amounts received by an individual in taxable years beginning 
after December 31, 2007.
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