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I
117TH CONGRESS
1ST SESSION H. R. 2447
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.
IN THE HOUSE OF REPRESENTATIVES
APRIL 12, 2021
Mr. KIND (for himself, Mr. SMITH of Nebraska, Mr. SCHRADER, and Mr.
JOHNSON of South Dakota) introduced the following bill; which was re-
ferred to the Committee on Ways and Means
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 forgive-
ness programs.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Veterinary Medicine
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Loan Repayment Program Enhancement Act’’.
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•HR 2447 IH
SEC. 2. EXCLUSION FOR ASSISTANCE PROVIDED TO PAR-
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TICIPANTS IN CERTAIN VETERINARY STU-
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DENT LOAN REPAYMENT OR FORGIVENESS
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PROGRAMS.
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(a) IN GENERAL.—Section 108(f)(4) of the Internal
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Revenue Code of 1986 is amended—
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(1) by striking ‘‘or’’ after ‘‘such Act,’’;
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(2) by striking the period at the end and insert-
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ing ‘‘, under section 1415A of the National Agricul-
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tural Research, Extension, and Teaching Policy Act
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of 1977 (7 U.S.C. 3151a), or under any other State
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loan repayment or loan forgiveness program that is
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intended to provide for increased access to veteri-
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nary services in such State.’’; and
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(3) by striking ‘‘STATE’’ in the heading and in-
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serting ‘‘OTHER’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to amounts received by an indi-
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vidual in taxable years beginning after December 31,
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2021.
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