I 
109TH CONGRESS 
1ST SESSION H. R. 1765 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
amounts paid on behalf of Federal employees under Federal student 
loan repayment programs, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 21, 2005 
Mr. TOM DAVIS of Virginia (for himself, Mr. PORTER, Mr. HOYER, Mr. LEWIS 
of Kentucky, Mr. MCHUGH, Mr. WOLF, Mr. ALEXANDER, Mr. PUTNAM, 
Mr. RUPPERSBERGER, Mrs. JO ANN DAVIS of Virginia, Mr. SANDERS, 
Mr. PAYNE, Mr. VAN HOLLEN, Mr. ALLEN, Mr. CUMMINGS, Mr. FARR, 
Mr. PALLONE, Mr. MORAN of Virginia, Mr. OWENS, Mr. TIERNEY, Mr. 
WAXMAN, Mr. WEXLER, Mr. WYNN, Mr. DAVIS of Illinois, Mr. FRANK 
of Massachusetts, Mr. GRIJALVA, Ms. NORTON, Mr. RUSH, Mr. WEINER, 
Mr. CONYERS, Mrs. MALONEY, Ms. WATSON, Mr. MCDERMOTT, and Mr. 
BROWN of Ohio) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on 
Government Reform, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to exclude 
from gross income amounts paid on behalf of Federal 
employees under Federal student loan repayment pro-
grams, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Generating Oppor-
tunity by Forgiving Educational Debt for Service Act of 
2005’’. 
SEC. 2. EXCLUSION FOR STUDENT LOAN REPAYMENTS BY 
THE FEDERAL GOVERNMENT. 
(a) EXCLUSION
FROM
GROSS
INCOME.—Section 
108(f) of the Internal Revenue Code of 1986 (relating to 
student loans) is amended by adding at the end the fol-
lowing: 
‘‘(5) STUDENT
LOAN
REPAYMENTS
BY
FED-
ERAL GOVERNMENT.—In the case of an individual, 
gross income does not include any payments made 
by the Federal Government on behalf of such indi-
vidual under— 
‘‘(A) section 5379 of title 5, United States 
Code, or 
‘‘(B) any other similar Federal program 
for its employees.’’ 
(b) EXCLUSION FROM WAGES.— 
(1) IN
GENERAL.—Section 3121(a) of such 
Code (defining wages) is amended by striking ‘‘or’’ 
at the end of paragraph (21), by striking the period 
at the end of paragraph (22) and inserting ‘‘; or’’, 
and by adding at the end the following:
‘‘(23) any payment excluded from gross income 
under section 108(f)(4) (relating to student loan re-
payments by Federal Government).’’. 
(2) SOCIAL SECURITY ACT.—Section 209(a) of 
the Social Security Act (42 U.S.C. 409(a)) is 
amended by striking ‘‘or’’ at the end of paragraph 
(18), by striking the period at the end of paragraph 
(19) and inserting ‘‘; or’’, and by adding at the end 
the following: 
‘‘(20) Any payment excluded from gross income 
under section 108(f)(4) of the Internal Revenue 
Code of 1986 (relating to student loan repayments 
by Federal Government).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to payments made in taxable years 
beginning after December 31, 2004. 
SEC. 3. REPORTING REQUIREMENT. 
(a) IN GENERAL.—Section 5379(h)(2) of title 5, 
United States Code, is amended by inserting ‘‘and the 
agencies that have not’’ after ‘‘the agencies that have’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to reports submitted after the end 
of the 3-month period beginning on the date of enactment 
of this Act. 
Æ