Strengthening Pathways to Health Professions Act

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10280 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                               H. R. 10280

 To amend the Internal Revenue Code of 1986 to exclude certain health 
 professions education scholarship and loan payments from gross income.


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                    IN THE HOUSE OF REPRESENTATIVES

                            December 3, 2024

 Ms. Tokuda (for herself and Mrs. Miller of West Virginia) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to exclude certain health 
 professions education scholarship and loan 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 ``Strengthening Pathways to Health 
Professions Act''.

SEC. 2. TAX TREATMENT OF CERTAIN HEALTH PROFESSIONS EDUCATION PAYMENTS.

    (a) In General.--Section 108(f)(4) of the Internal Revenue Code of 
1986 is amended to read as follows:
            ``(4) Payments under certain public health service act loan 
        repayment programs and certain state loan repayment programs.--
        In the case of an individual, gross income shall not include 
        any amount received under--
                    ``(A) a loan repayment program under section 
                338B(g), 846(a), 738(a), 775, or 781 of the Public 
                Health Service Act,
                    ``(B) a State program described in section 338I of 
                the Public Health Service Act, or
                    ``(C) any other State loan repayment or loan 
                forgiveness program that is intended to provide for the 
                increased availability of health care services in 
                underserved or health professional shortage areas (as 
                determined by such State).''.
    (b) Qualified Scholarships.--Section 117(c)(2) of such Code is 
amended by redesignating subparagraphs (B) and (C) as subparagraphs (E) 
and (F), respectively, and by inserting after subparagraph (A) the 
following new subparagraphs:
                    ``(B) the scholarship program under section 846 of 
                such Act,
                    ``(C) the scholarship program under section 338K of 
                such Act, and
                    ``(D) the scholarship program under section 10 of 
                the Native Hawaiian Health Care Improvement 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.
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