Title: Indian Health Service Health Professions Tax Fairness Act of 2019
Policy area: Taxation

Summary:
Indian Health Service Health Professions Tax Fairness Act of 2019
This bill excludes from gross income, for income tax purposes, payments under the Indian Health Service Loan Repayment Program and certain amounts received under the Indian Health Professions Scholarships Program.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 2871 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 2871

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 
                         Scholarships Program.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           November 14, 2019

  Mr. Udall (for himself and Ms. Murkowski) 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 from gross income 
  payments under the Indian Health Service Loan Repayment Program and 
     certain amounts received under the Indian Health Professions 
                         Scholarships Program.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Indian Health Service Health 
Professions Tax Fairness Act of 2019''.

SEC. 2. EXCLUSION FROM GROSS INCOME FOR PAYMENTS UNDER INDIAN HEALTH 
              SERVICE LOAN REPAYMENT PROGRAM.

    (a) In General.--Paragraph (4) of section 108(f) of the Internal 
Revenue Code of 1986 is amended by inserting ``under section 108 of the 
Indian Health Care Improvement Act,'' after ``338I of such Act,''.
    (b) Clerical Amendment.--The heading for section 108(f)(4) of such 
Code is amended by striking ``and certain'' and inserting ``, indian 
health service loan repayment program, and certain''.
    (c) Effective Date.--The amendments made by this section shall 
apply to payments made after the date of the enactment of this Act.

SEC. 3. EXCLUSION OF CERTAIN AMOUNTS RECEIVED UNDER INDIAN HEALTH 
              PROFESSIONS SCHOLARSHIPS PROGRAM.

    (a) In General.--Paragraph (2) of section 117(c) of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
subparagraph (B), by striking the period at the end of subparagraph (C) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(D) the Indian Health Professions Scholarships 
                Program under section 104 of the Indian Health Care 
                Improvement Act.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to amounts received in taxable years beginning after December 31, 
2019.
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