Dental Loan Repayment Assistance Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1080 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 1080

To amend the Internal Revenue Code of 1986 to exclude from gross income 
certain federally subsidized loan repayments for dental school faculty.


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                   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

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                                 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.
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