HR 3145
Nurse Corps Tax Parity Act of 2025
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Bill overview
This bill aims to ensure that nurses receive the same tax benefits as other healthcare professionals. It modifies the Internal Revenue Code to exclude certain payments received through the Nurse Corps scholarship program from being considered taxable income. Specifically, it changes how the IRS treats these payments, aligning them with other scholarship programs.
Key provisions
- Excludes Nurse Corps payments from gross income.
- Amends section 108(f) of the Internal Revenue Code to include 846.
- Modifies the definition of a ‘qualified scholarship’ to include those under the Nurse Corps program.
- Applies the changes to payments received starting in taxable years after the bill’s enactment.
Who is affected
- Nurses
- Healthcare Professionals
- Taxpayers
- Students pursuing nursing careers
Notable changes
- Aligns tax treatment of Nurse Corps payments with other scholarship programs.
- Changes the reference to the Public Health Service Act in scholarship definitions.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Eleanor Holmes [D-DC-At Large] Norton
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119th CONGRESS — 1st Session
H. R. 3145
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to exclude certain Nurse Corps payments from gross income.
This Act may be cited as the Nurse Corps Tax Parity Act of 2025
.
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
.
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
.
The amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this Act.