[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6149 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6149

To amend the Internal Revenue Code of 1986 to exclude from gross income 
certain Federally-subsidized loan repayments for dental school faculty.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 19, 2018

   Ms. Clarke of New York (for herself, Mr. Simpson, and Mr. Gosar) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
certain Federally-subsidized loan repayments for dental school faculty.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCLUSION OF CERTAIN FEDERALLY-SUBSIDIZED LOAN REPAYMENTS 
              FOR DENTAL SCHOOL FACULTY.

    (a) In General.--Section 108(f)(4) of the Internal Revenue Code of 
1986 is amended by inserting ``under a loan repayment program receiving 
a grant or contract under section 748(a)(2) of such Act,'' after 
``section 338I of such Act,''.
    (b) Conforming Amendment.--Section 108(f)(4) of such Code is 
amended by striking ``National health service corps loan repayment 
program and certain state loan repayment programs'' in the heading 
thereof and inserting ``certain federal and state loan repayment 
programs''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts received in taxable years beginning after the date of 
the enactment of this Act.
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