[Congressional Record Volume 161, Number 22 (Tuesday, February 10, 2015)]
[Senate]
[Pages S902-S903]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
By Mr. CRAPO (for himself, Ms. Stabenow, Mr. Risch, Mr. King, Mr.
Roberts, Ms. Baldwin, Mr. Cochran, Mr. Bennet, Mr. Isakson, Ms.
Klobuchar, Mr. Franken, Mr. Leahy, Ms. Hirono, Mrs. Gillibrand,
and Mr. Sanders):
S. 440. 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; to the Committee on
Finance.
Mr. CRAPO. Mr. President, I rise in support of the Veterinary
Medicine Loan Repayment Program Enhancement Act that I am introducing
today with Senator Debbie Stabenow of Michigan. This bipartisan
legislation would address the shortage of veterinarians in many areas
of this Nation by helping to increase the placement of more
veterinarians in areas of the country where they are desperately
needed.
Veterinarians are a critical part of ensuring our access to a safe
and high-quality food supply. Americans depend on veterinarians to help
ensure food safety and public health, improve animal health and
welfare, promote sustainable economic development and safeguard our
homeland from foreign animal disease. Unfortunately, nearly every state
has a rural community that is suffering from a shortage in essential
veterinary services.
To help address this concern, in 2003, Congress established the
Veterinary Medicine Loan Repayment Program, VMLRP. This program assists
selected food animal and public health veterinarians with student loan
repayment for a three-year commitment to practice in areas of the
country facing a veterinarian shortage. This program helps
veterinarians with daunting student loan debt with making a living in a
community where starting a practice may be otherwise financially
impossible. Through the program, more than 280 veterinarians have been
placed in communities throughout the country--a benefit for food
safety, the communities, farmers and ranchers, the veterinarians and
more.
The problem is the VMLRP is subject to a significant Federal
withholding tax on the assistance provided to qualifying veterinarians.
This affects the amount of limited resources that can go toward this
worthy effort and the reach of its benefits. The legislation we are
introducing will address this by providing an exemption from the
Federal income withholding tax for payments received under the VMLRP
and similar State programs. Thus, more veterinarians would have the
opportunity to practice in small, rural communities where their
services are so desperately needed and more communities will have much-
needed veterinarian services.
To illustrate the need for the Veterinary Medicine Loan Repayment
Program Enhancement Act, consider the following example. In October
2014, the U.S. Department of Agriculture's National Institute of Food
and Agriculture announced more than $4.5 million was awarded to 51
veterinarians through the VMLRP. The awards announced in October will
fill shortage needs in 22 States. However, estimates show that if this
withholding tax were to be eliminated, an additional veterinarian could
be placed in a shortage area for every three currently participating in
the program. That means approximately 17 additional awards could have
been issued last year had this tax been eliminated.
This legislation would also help bring the tax treatment of this
program in line with the tax treatment of assistance for doctors and
nurses who are serving areas of the country in need through the
National Health Service Corps' loan repayment program. In 2004,
Congress exempted the benefits available under the National Health
Service Corps' loan repayment program from the federal withholding tax.
Enactment of the Veterinary Medicine Loan Repayment Enhancement Act
would create tax parity for the counterpart program for veterinary
medicine.
So far, 15 Senators--including Senators Thad Cochran, Johnny Isakson,
Jim Risch, Pat Roberts, Michael Bennet, Kirsten Gillibrand, Amy
Klobuchar, Al Franken, Mazie Hirono, Angus King, Jr., Pat Leahy, Bernie
Sanders, and Tammy Baldwin--from both sides of the aisle have
cosponsored this important legislation and 152 national and local
organizations support the Veterinary Medicine Loan Repayment Program
Enhancement Act. Congress can help ensure that every community across
America has access to needed veterinary care. Please join us in this
effort to place more veterinarians in areas of the country where they
are desperately needed and support passage of this bipartisan,
commonsense legislation.
Mr. President, I ask unanimous consent that a letter of support be
printed in the Record.
There being no objection, the material was ordered to be printed in
the Record, as follows:
Statement of Support for the Veterinary Medicine Loan Repayment Program
Enhancement Act
The undersigned organizations urge Congress to pass the
Veterinary Medicine Loan Repayment Program (VMLRP)
Enhancement Act to address the challenges rural areas face in
accessing veterinary services for livestock medicine and
public health and to maximize funding congress appropriates
for VMLRP so that it can be stretched further to fill
shortage areas across the country.
By exempting the loan repayment awards from a 39 percent
withholding tax, Congress will make it possible for one
additional veterinarian to be selected to participate for
every three currently working in federally designated areas.
Since 2010, the U.S. Department of Agriculture has selected
286 veterinarians to practice in nearly every state across
the country. If the VMLRP program awards were exempt from
withholding taxes, then roughly 100 additional veterinarians
could have served rural communities during that same time
period.
It is time for every American community to gain access to
needed veterinary services. Congress can ensure that our
nation's livestock are healthy, our food supply is safe and
secure, and public health is protected by passing the
Veterinary Medicine Loan Repayment Program Enhancement Act
this session.
Sincerely,
American Veterinary Medical Association, Association of
American Veterinary Medical Colleges, Academy of Rural
Veterinarians, Alabama Veterinary Medical Association, Alaska
Veterinary Medical Association, American Animal Hospital
Association, American Academy of Veterinary Nutrition,
American Association for Laboratory Animal Science, American
Association of Avian
[[Page S903]]
Pathologists, American Association of Bovine Practitioners,
American Association of Corporate and Public Practice
Veterinarians, American Association of Equine Practitioners,
American Association of Feline Practitioners, American
Association of Food Safety Veterinarians, American
Association of Industry Veterinarians.
American Association of Mycobacterial Diseases, American
Association of Public Health Veterinarians, American
Association of Small Ruminant Practitioners, American
Association of Swine Veterinarians, American Association of
Veterinary Clinicians, American Association of Veterinary
Laboratory Diagnosticians, American Association of Zoo
Veterinarians, American Board of Veterinary Practitioners,
American Board of Veterinary Toxicology, American College of
Laboratory Animal Medicine, American College of Poultry
Veterinarians, American College of Theriogenologists,
American College of Veterinary Dermatology, American College
of Veterinary Internal Medicine, American College of
Veterinary Pathologists.
American College of Veterinary Radiology, American Dairy
Goat Association, American Dairy Science Association,
American Farm Bureau Federation, American Feed
Industry Association, American Goat Federation, American
Holistic Veterinary Medical Association, American Horse
Council, American Rabbit Breeders Association, American Sheep
Industry Association, American Society of Animal Science,
American Society of Laboratory Animal Practitioners, American
Veal Association, American Veterinary Medical Foundation,
Animal Agriculture Alliance, Animal Health Institute, Animal
Policy Group, Arizona Veterinary Medical Association.
Arkansas Veterinary Medical Association, Association for
Women Veterinarians Foundation, Association of Avian
Veterinarians, Association of Veterinary Biologics Companies,
Association of Zoos & Aquariums, Bayer Animal Health,
Boehringer Ingelheim Vetmedica, Inc., California Veterinary
Medical Association, Center for Rural Affairs, Colorado
Veterinary Medical Association, Connecticut Veterinary
Medical Association, Delaware Veterinary Medical Association,
District of Columbia Veterinary Medical Association, Elanco
Animal Health (A Division of Eli Lilly & Company), Federation
of Animal Science Societies, Florida Veterinary Medical
Association, Georgia Department of Agriculture, Georgia
Veterinary Medical Association.
Greater Kansas City Chamber of Commerce, Hawaii Veterinary
Medical Association, Idaho Cattle Association, Idaho
Veterinary Medical, Association, Kansas Bioscience Authority,
Kansas City Animal Health Corridor, Kansas City Area
Development Council, Kansas City Area Life Sciences
Institute, Kansas Veterinary Medical Association, Kentucky
Veterinary Medical Association, Illinois State Veterinary
Medical, Association, Indiana Veterinary Medical Association,
Iowa Veterinary Medical Association, Lesbian and Gay
Veterinary Medical Association, Livestock Marketing
Association.
Louisiana Veterinary Medical Association, Maine Department
of Agriculture, Conservation & Forestry, Maine Veterinary
Medical Association, Maryland Veterinary Medical Association,
Massachusetts Veterinary Medical Association, Merck Animal
Health, Michigan Veterinary Medical Association, Minnesota
Board of Animal Health, Minnesota Veterinary Medical
Association, Mississippi Veterinary Medical Association,
Missouri Veterinary Medical Association, Montana Veterinary
Medical Association, Mycobacterial Diseases of Animals
Multistate Initiative, National Association of Federal
Veterinarians, National Association of State Animal Health
Officials, National Association of State Departments of
Agriculture, National Association of State Public Health
Veterinarians, National Association of Veterinary Technicians
in America.
National Chicken Council, National Council of Farmer
Cooperatives, National Farmers Union, National Food Animal
Veterinary Institute, National Grange, National Institute for
Animal Agriculture, National Livestock Producers Association,
National Milk Producers Federation, National Pork Producers
Council, National Renderers Association, National Turkey
Federation, Nebraska Veterinary Medical Association, Nevada
Veterinary Medical Association, New England Veterinary
Medical Association, New Hampshire Veterinary Medical
Association, New Jersey Veterinary Medical Association, New
Mexico Veterinary Medical Association, New York State
Veterinary Medical Society.
Northeast States Association for Agriculture Stewardship,
North American Meat Institute, North Carolina Veterinary
Medical Association, North Dakota Veterinary Medical
Association, Ohio Veterinary Medical Association, Oklahoma
Department of Agriculture, Food and Forestry, Animal Industry
Division, Oklahoma Veterinary Medical Association, Oregon
Veterinary Medical Association, Pennsylvania Veterinary
Medical Association, Pet Food Institute, Poultry Science
Association, Puerto Rico Veterinary Medical Association
(Colegio de Medicos Veterinarios de Puerto Rico), R-CALF
United Stockgrowers of America, Rhode Island Veterinary
Medical Association, Rocky Mountain Farmers Union.
Rural & Agriculture Council of America, South Carolina
Association of Veterinarians, South Dakota Veterinary Medical
Association, Student American Veterinary Medical Association,
Tennessee Veterinary Medical Association, Texas Animal Health
Commission, Texas Veterinary Medical Association, United Egg
Producers, United States Animal Health Association, US
Cattlemen's Association, US Poultry & Egg Association, Utah
Veterinary Medical Association, Vermont Veterinary Medical
Association, Virginia Veterinary Medical Association,
Washington State Veterinary Medical Association, West
Virginia Veterinary Medical Association, Wisconsin State
Veterinarian, Wisconsin Department of Agriculture, Trade, and
Consumer Protection, Wisconsin Veterinary Medical
Association, Wyoming Veterinary Medical Association, Zoetis.
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