I
119THCONGRESS
1
STSESSION H. R. 1758
To amend the Internal Revenue Code of 1986 to exclude from gross income
certain federally subsidized loan repayments for dental school faculty.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY27, 2025
Mr. V
ANDREW(for himself and Ms. CLARKEof New York) 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 consider-
ation of such provisions as fall within the jurisdiction of the committee
concerned
A BILL
To amend the Internal Revenue Code of 1986 to exclude
from gross income certain federally subsidized loan re-
payments for dental school faculty.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Dental Loan Repay-4
ment Assistance Act of 2025’’. 5
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SEC. 2. EXCLUSION OF CERTAIN FEDERALLY SUBSIDIZED 1
LOAN REPAYMENTS FOR DENTAL SCHOOL 2
FACULTY. 3
(a) I
NGENERAL.—Section 108(f)(4) of the Internal 4
Revenue Code of 1986 is amended— 5
(1) in the heading, by striking ‘‘P
AYMENTS 6
UNDER NATIONAL HEALTH SERVICE CORPS LOAN 7
REPAYMENT PROGRAM AND CERTAIN STATE LOAN 8
REPAYMENT PROGRAMS ’’ and inserting ‘‘CERTAIN 9
FEDERAL AND STATE LOAN REPAYMENT PRO -10
GRAMS’’, and 11
(2) by inserting ‘‘, under a loan repayment pro-12
gram awarded a grant or contract under section 13
748(a)(2) of such Act’’ after ‘‘section 338I of such 14
Act’’. 15
(b) E
FFECTIVEDATE.—The amendments made by 16
this section shall apply to amounts received in taxable 17
years beginning after the date of the enactment of this 18
Act. 19
(c) GAO R
EPORT.—The Comptroller General of the 20
United States shall review and report to the appropriate 21
committees of Congress on the participation of dental pro-22
viders and faculty in areas and schools receiving funding 23
from the Dental Faculty Development and Loan Repay-24
ment Program under section 748(a)(2) of the Public 25
Health Service Act (42 U.S.C. 293k–2(a)(2)), including 26
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the extent to which such individuals remain full-time fac-1
ulty teaching and practicing in dental clinics located in 2
dental schools, hospitals, or community-based affiliated 3
sites after receiving funding from the program. 4
Æ
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