National Health Service Corps Scholarship Program Incentive Act

National Health Service Corps Scholarship Program Incentive Act - Amends the Internal Revenue Code to exclude from gross income scholarship amounts received for certain teaching, research, or other services by an individual under the National Health Service Corps Scholarship Program.

[Congressional Bills 106th Congress]
[From the U.S. Government Printing Office]
[H.R. 324 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 324

To amend the Internal Revenue Code of 1986 to exclude from gross income 
  certain amounts received as scholarships by an individual under the 
           National Health Service Corps Scholarship Program.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 19, 1999

  Mr. Levin introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
  certain amounts received as scholarships by an individual under the 
           National Health Service Corps Scholarship 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 ``National Health Service Corps 
Scholarship Program Incentive Act''.

SEC. 2. EXCLUSION OF CERTAIN AMOUNTS RECEIVED UNDER THE NATIONAL HEALTH 
              SERVICE CORPS SCHOLARSHIP PROGRAM.

    (a) In General.--Subsection (c) of section 117 of the Internal 
Revenue Code of 1986 (relating to the exclusion from gross income 
amounts received as a qualified scholarship) is amended--
            (1) by striking ``Subsections (a)'' and inserting the 
        following:
            ``(1) In general.--Subject to paragraph (2), subsections 
        (a)''; and
            (2) by adding at the end the following:
            ``(2) National health service corps scholarship program.--
        Paragraph (1) shall not apply to any amount received by an 
        individual under the National Health Service Corps Scholarship 
        Program under section 338A(g)(1)(A) of the Public Health 
        Service Act.''
    (b) Effective Date.--
            (1) In general.--The amendment made by subsection (a) shall 
        apply to amounts received in taxable years beginning after 
        December 31, 1993.
            (2) Statute of limitations.--If refund or credit of any 
        overpayment of tax resulting from the amendment made by 
        subsection (a) is prevented at any time before the close of the 
        1-year period beginning on the date of the enactment of this 
        Act by the operation of any law or rule of law (including res 
        judicata), refund or credit of such overpayment (to the extent 
        attributable to such amendment) may, nevertheless, be made or 
        allowed if claim therefor is filed before the close of such 1-
        year period.
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