HR 593
Strengthening Pathways to Health Professions Act
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Bill overview
This bill changes the Internal Revenue Code to treat payments received through certain health professions loan repayment and scholarship programs as tax-free. Specifically, it expands the definition of eligible programs to include more state loan repayment and forgiveness programs. The bill also clarifies that scholarships for health professions education are exempt from being considered as income.
Key provisions
- Excludes payments from Public Health Service Act loan repayment programs from gross income.
- Excludes payments from certain State loan repayment programs from gross income.
- Excludes payments from other state loan repayment or loan forgiveness programs from gross income.
- Clarifies that scholarships for health professions education are tax-free.
- Expands the definition of eligible scholarship programs.
Who is affected
- Students pursuing health professions
- Healthcare professionals
- Individuals receiving loan repayment programs
- State governments administering loan repayment programs
- The Internal Revenue Service
Notable changes
- Expands the list of loan repayment programs covered by the tax exemption.
- Includes state loan repayment programs not previously covered.
- Clarifies the tax treatment of scholarships for health professions.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
James C. [R-GU-At Large] Moylan
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119th CONGRESS — 1st Session
H. R. 593
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to exclude certain health professions education scholarship and loan payments from gross income.
This Act may be cited as the Strengthening Pathways to Health Professions Act
.
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).
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:
the scholarship program under section 338K of such Act, and
The amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this Act.