S 1548
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. Specifically, it modifies the Internal Revenue Code to exclude certain payments received through the Nurse Corps program from being considered taxable income. This change will allow nurses participating in the program to receive tax parity with other healthcare professionals.
Key provisions
- Amends section 108(f) of the Internal Revenue Code to include 846 instead of 338B(g).
- Modifies section 117(c)(2) to include the scholarship program under section 846 of the Public Health Service Act.
- Excludes Nurse Corps payments from gross income.
- Applies the changes to amounts received in taxable years beginning after the bill’s enactment.
Who is affected
- Nurses
- Healthcare Professionals
- Taxpayers
- The Nurse Corps Program
Notable changes
- Provides tax parity for nurses participating in the Nurse Corps program.
- Changes the definition of qualified scholarships to include those under section 846.
Fiscal impact
The Congressional Budget Office estimates that this bill will not have a significant impact on the federal budget.
Sponsors
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Primary sponsor
Cosponsors
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119th CONGRESS — 1st Session
S. 1548
IN THE SENATE OF THE UNITED STATES
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.