[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3843 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 3843

To amend the Internal Revenue Code of 1986 to exclude from gross income 
 discharges of Federal student loans as a result of veterans' service-
        connected total disability that is permanent in nature.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 10, 2014

 Mr. Grayson 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 
 discharges of Federal student loans as a result of veterans' service-
        connected total disability that is permanent in nature.

    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 ``Veteran Tax Parity Act''.

SEC. 2. EXCLUSION FROM GROSS INCOME FOR DISCHARGE OF FEDERAL STUDENT 
              LOANS OF VETERANS AS A RESULT OF PERMANENT SERVICE-
              CONNECTED TOTAL DISABILITY.

    (a) In General.--Paragraph (1) of section 108(f) of the Internal 
Revenue Code of 1986 is amended by inserting ``or if such discharge 
resulted from an individual having a service-connected total disability 
that is permanent in nature as determined by the Secretary of Veterans 
Affairs'' before the period at the end.
                                 <all>