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Nurse Corps Tax Parity Act of 2025
To amend the Internal Revenue Code of 1986 to exclude certain Nurse Corps payments from gross income.
Summary
This bill amends the Internal Revenue Code to exclude certain Nurse Corps scholarship and loan forgiveness payments from gross income. The bill extends tax-free treatment to nursing scholarships under the Public Health Service Act's Nurse Corps program, bringing them into parity with existing tax treatment for other federal health professions programs. The changes apply to amounts received in taxable years beginning after the bill's enactment.
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)
2 cosponsors
- Sen. Merkley, Jeff [D-OR] (D-OR)
- Sen. Ossoff, Jon [D-GA] (D-GA)
Actions (2)
- May 1, 2025 Read twice and referred to the Committee on Finance. · senate
- May 1, 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
May 1, 2025
Mr. Wicker (for himself and Mr. Merkley) 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 Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Nurse Corps Tax Parity Act of 2025”.
SEC. 2. TAX TREATMENT OF CERTAIN NURSE CORPS PAYMENTS.
(a) In General.—Paragraph (4) of section 108(f) of the Internal Revenue Code of 1986 is amended by striking “338B(g)” and inserting “338B(g) or 846”.
(b) Qualified Scholarships.—Subparagraph (A) of section 117(c)(2) of the Internal Revenue Code of 1986 is amended by striking “the Public Health Service Act” and inserting “the Public Health Service Act or the scholarship program under section 846 of such Act”.
(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. <all>
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