Title: Dental Loan Repayment Assistance Act
Policy area: Taxation

Summary:
Dental Loan Repayment Assistance Act
This bill modifies the requirements for calculating taxable income to exclude from gross income payments received under the federally funded student loan repayment program for full-time faculty members of dental schools with programs in general, pediatric, or public health dentistry.
The bill also requires the Government Accountability Office to report to Congress on the participation of dental providers and faculty in areas and schools receiving funding under the program.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 996 Introduced in House (IH)]

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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 jurisdiction of the committee concerned

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
certain federally subsidized loan repayments for dental school faculty.

    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 ``Dental Loan Repayment Assistance 
Act''.

SEC. 2. EXCLUSION OF CERTAIN FEDERALLY SUBSIDIZED LOAN REPAYMENTS FOR 
              DENTAL SCHOOL FACULTY.

    (a) In General.--Section 108(f)(4) of the Internal Revenue Code of 
1986 is amended by inserting ``, under a loan repayment program 
receiving a grant or contract under section 748(a)(2) of such Act'' 
after ``section 338I of such Act''.
    (b) Conforming Amendment.--Section 108(f)(4) of the Internal 
Revenue Code of 1986 is amended by striking ``National health service 
corps loan repayment program and certain state loan repayment 
programs'' in the heading thereof and inserting ``certain federal and 
state loan repayment programs''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts received in taxable years beginning after the date of 
the enactment of this Act.
    (d) GAO Report.--The Comptroller General of the United States shall 
review and report to the appropriate committees of Congress on the 
participation of dental providers and faculty in areas and schools 
receiving funding from the Dental Faculty Development and Loan 
Repayment Program under section 748(a)(2) of the Public Health Service 
Act, including the extent to which they remain full-time faculty 
teaching and practicing in dental clinics located in dental schools, 
hospitals, or community-based affiliated sites after receiving funding 
from the program.
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