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I
116TH CONGRESS
2D SESSION
H. R. 6448
To amend the Internal Revenue Code of 1986 to exclude from gross income
payments under the Indian Health Service Loan Repayment Program
and certain amounts received under the Indian Health Professions Schol-
arships Program.
IN THE HOUSE OF REPRESENTATIVES
APRIL 3, 2020
Ms. MOORE (for herself and Mr. COLE) introduced the following bill; which
was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to exclude
from gross income payments under the Indian Health
Service Loan Repayment Program and certain amounts
received under the Indian Health Professions Scholar-
ships Program.
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 ‘‘Indian Health Service
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Health Professions Tax Fairness Act of 2020’’.
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•HR 6448 IH
SEC. 2. EXCLUSION FROM GROSS INCOME FOR PAYMENTS
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UNDER INDIAN HEALTH SERVICE LOAN RE-
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PAYMENT PROGRAM.
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(a) IN GENERAL.—Paragraph (4) of section 108(f)
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of the Internal Revenue Code of 1986 is amended by in-
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serting ‘‘under section 108 of the Indian Health Care Im-
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provement Act,’’ after ‘‘338I of such Act,’’.
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(b) CLERICAL AMENDMENT.—The heading for sec-
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tion 108(f)(4) of such Code is amended by striking ‘‘AND
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CERTAIN’’ and inserting ‘‘, INDIAN HEALTH SERVICE LOAN
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REPAYMENT PROGRAM, AND CERTAIN’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to payments made after the date
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of the enactment of this Act.
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SEC. 3. EXCLUSION OF CERTAIN AMOUNTS RECEIVED
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UNDER
INDIAN
HEALTH
PROFESSIONS
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SCHOLARSHIPS PROGRAM.
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(a) IN GENERAL.—Paragraph (2) of section 117(c)
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of the Internal Revenue Code of 1986 is amended by strik-
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ing ‘‘or’’ at the end of subparagraph (B), by striking the
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period at the end of subparagraph (C) and inserting ‘‘,
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or’’, and by adding at the end the following new subpara-
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graph:
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‘‘(D) the Indian Health Professions Schol-
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arships Program under section 104 of the In-
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dian Health Care Improvement Act.’’.
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•HR 6448 IH
(b) EFFECTIVE DATE.—The amendment made by
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subsection (a) shall apply to amounts received in taxable
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years beginning after December 31, 2019.
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