[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3145 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 3145

  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

                              May 1, 2025

  Mr. Fitzpatrick (for himself, Mr. Thompson of California, and Mrs. 
Kiggans of 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 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 
2025''.

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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