Dental Loan Repayment Assistance Act

I 116TH CONGRESS 1ST SESSION H. R. 996 To amend the Internal Revenue Code of 1986 to exclude from gross income certain federally subsidized loan repayments for dental school faculty. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 6, 2019 Ms. CLARKE of New York (for herself, Mr. GOSAR, Mr. SIMPSON, and Ms. MENG) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the juris- diction of the committee concerned A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income certain federally subsidized loan re- payments for dental school faculty. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Dental Loan Repay- 4 ment Assistance Act’’. 5 VerDate Sep 11 2014 21:06 Feb 19, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H996.IH H996 pbinns on DSK79D2C42PROD with BILLS 2 •HR 996 IH SEC. 2. EXCLUSION OF CERTAIN FEDERALLY SUBSIDIZED 1 LOAN REPAYMENTS FOR DENTAL SCHOOL 2 FACULTY. 3 (a) IN GENERAL.—Section 108(f)(4) of the Internal 4 Revenue Code of 1986 is amended by inserting ‘‘, under 5 a loan repayment program receiving a grant or contract 6 under section 748(a)(2) of such Act’’ after ‘‘section 338I 7 of such Act’’. 8 (b) CONFORMING AMENDMENT.—Section 108(f)(4) 9 of the Internal Revenue Code of 1986 is amended by strik- 10 ing ‘‘NATIONAL HEALTH SERVICE CORPS LOAN REPAY- 11 MENT PROGRAM AND CERTAIN STATE LOAN REPAYMENT 12 PROGRAMS’’ in the heading thereof and inserting ‘‘CER- 13 TAIN FEDERAL AND STATE LOAN REPAYMENT PRO- 14 GRAMS’’. 15 (c) EFFECTIVE DATE.—The amendments made by 16 this section shall apply to amounts received in taxable 17 years beginning after the date of the enactment of this 18 Act. 19 (d) GAO REPORT.—The Comptroller General of the 20 United States shall review and report to the appropriate 21 committees of Congress on the participation of dental pro- 22 viders and faculty in areas and schools receiving funding 23 from the Dental Faculty Development and Loan Repay- 24 ment Program under section 748(a)(2) of the Public 25 Health Service Act, including the extent to which they re- 26 VerDate Sep 11 2014 21:06 Feb 19, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H996.IH H996 pbinns on DSK79D2C42PROD with BILLS 3 •HR 996 IH main full-time faculty teaching and practicing in dental 1 clinics located in dental schools, hospitals, or community- 2 based affiliated sites after receiving funding from the pro- 3 gram. 4 Æ VerDate Sep 11 2014 21:06 Feb 19, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H996.IH H996 pbinns on DSK79D2C42PROD with BILLS