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II
118TH CONGRESS
1ST SESSION
S. 1446
To amend the Internal Revenue Code of 1986 to exclude certain Nurse
Corps payments from gross income.
IN THE SENATE OF THE UNITED STATES
MAY 4, 2023
Mr. MERKLEY (for himself, Mr. WICKER, Mrs. MURRAY, Mr. BOOZMAN, Mr.
SANDERS, Mr. WHITEHOUSE, Ms. STABENOW, Mr. WELCH, Ms. KLO-
BUCHAR, Mr. KELLY, and Mrs. GILLIBRAND) introduced the following
bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to exclude
certain Nurse Corps payments from gross income.
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 ‘‘Nurse Corps Tax Par-
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ity Act of 2023’’.
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•S 1446 IS
SEC. 2. TAX TREATMENT OF CERTAIN NURSE CORPS PAY-
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MENTS.
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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 strik-
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ing ‘‘338B(g)’’ and inserting ‘‘338B(g) or 846’’.
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(b) QUALIFIED SCHOLARSHIPS.—Subparagraph (A)
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of section 117(c)(2) of the Internal Revenue Code of 1986
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is amended by striking ‘‘the Public Health Service Act’’
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and inserting ‘‘the Public Health Service Act or the schol-
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arship program under section 846 of such Act’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to amounts received in taxable
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years beginning after the date of the enactment of this
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Act.
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