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Dental Loan Repayment Assistance Act of 2025
To amend the Internal Revenue Code of 1986 to exclude from gross income certain federally subsidized loan repayments for dental school faculty.
Summary
This bill amends the tax code to exclude from taxable income certain federally subsidized loan repayment assistance provided to dental school faculty. The bill expands existing tax-free loan repayment provisions to include the Dental Faculty Development and Loan Repayment Program, which provides grants and contracts to support dental faculty. The tax exclusion applies to repayment assistance received in taxable years after the bill's enactment. The bill also directs the Government Accountability Office to review and report on the participation of dental providers and faculty in the program, including whether recipients remain full-time faculty in dental education and practice after receiving funding.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Wicker, Roger F. [R-MS] (R-MS)
1 cosponsor
Actions (2)
- Mar 14, 2025 Read twice and referred to the Committee on Finance. · senate
- Mar 14, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
March 14, 2025
Mr. Wicker (for himself and Mr. Durbin) 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 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 of 2025”.
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 (42 U.S.C. 293k-2(a)(2)), 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. <all>
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