[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3505 Introduced in Senate (IS)]

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117th CONGRESS
  2d Session
                                S. 3505

  To amend the Internal Revenue Code of 1986 to exclude certain Nurse 
                   Corps payments from gross income.


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                   IN THE SENATE OF THE UNITED STATES

             January 13 (legislative day, January 10), 2022

  Mr. Merkley (for himself, Mr. Wicker, Mrs. Murray, Mr. Boozman, Ms. 
Stabenow, Mrs. Gillibrand, and Ms. Klobuchar) 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 certain Nurse 
                   Corps payments from gross income.

    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 ``Nurse Corps Tax Parity Act of 
2022''.

SEC. 2. TAX TREATMENT OF CERTAIN NURSE CORPS PAYMENTS.

    (a) In General.--Paragraph (4) of section 108(f) of the Internal 
Revenue Code of 1986 is amended by striking ``338B(g)'' and inserting 
``338B(g) or 846''.
    (b) Qualified Scholarships.--Subparagraph (A) of section 117(c)(2) 
of the Internal Revenue Code of 1986 is amended by striking ``the 
Public Health Service Act'' and inserting ``the Public Health Service 
Act or the scholarship program under section 846 of such Act''.
    (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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