[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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