110 HR 3960 IH: Native American Full Access to Dental U.S. House of Representatives 2007-10-24 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 110th CONGRESS 1st Session H. R. 3960 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.

1.

Short title

This Act may be cited as the Native American Full Access to Dental Care Act.

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.