[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7814 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 7814

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 HOUSE OF REPRESENTATIVES

                             March 22, 2024

Mr. Van Drew (for himself, Ms. Clarke of New York, Mr. Simpson, and Mr. 
    Babin) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on Energy 
    and Commerce, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

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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 2024''.

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--
            (1) in the heading, by striking ``Payments under national 
        health service corps loan repayment program and certain state 
        loan repayment programs'' and inserting ``Certain federal and 
        state loan repayment programs'', and
            (2) by inserting ``, under a loan repayment program awarded 
        a grant or contract under section 748(a)(2) of such Act'' after 
        ``section 338I of such Act''.
    (b) 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.
    (c) 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 such 
individuals 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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