[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4355 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 4355

To amend the Internal Revenue Code of 1986 to provide for an exclusion 
 for assistance provided to participants in certain veterinary student 
                loan repayment or forgiveness programs.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 23, 2023

  Mr. Smith of Nebraska (for himself, Mr. Larson of Connecticut, Mrs. 
 Fischbach, and Mr. Panetta) 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 provide for an exclusion 
 for assistance provided to participants in certain veterinary student 
                loan repayment or forgiveness programs.

    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 ``Rural Veterinary Workforce Act''.

SEC. 2. EXCLUSION FOR ASSISTANCE PROVIDED TO PARTICIPANTS IN CERTAIN 
              VETERINARY STUDENT LOAN REPAYMENT OR FORGIVENESS 
              PROGRAMS.

    (a) In General.--Section 108(f)(4) of the Internal Revenue Code of 
1986 is amended--
            (1) by striking ``or'' after ``such Act,'';
            (2) by striking the period at the end and inserting ``, 
        under section 1415A of the National Agricultural Research, 
        Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3151a), or 
        under any other State loan repayment or loan forgiveness 
        program that is intended to provide for increased access to 
        veterinary services in such State.''; and
            (3) by striking ``state'' in the heading and inserting 
        ``other''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts received by an individual in taxable years beginning 
after December 31, 2023.
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