Nurse Corps Tax Parity Act of 2023

Nurse Corps Tax Parity Act of 2023

This bill excludes from taxpayer gross income, for income tax purposes, amounts attributable to Nurse Corps scholarships and loan repayment programs.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5080 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 5080

  To amend the Internal Revenue Code of 1986 to exclude certain Nurse 
                   Corps payments from gross income.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 28, 2023

Mr. Fitzpatrick (for himself, Mr. Higgins of New York, Mr. Thompson of 
  California, and Mrs. Kiggans of Virginia) 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 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 
2023''.

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.
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