I
119THCONGRESS
1
STSESSION H. R. 2398
To amend the Internal Revenue Code of 1986 to provide for an exclusion
for assistance provided to participants in certain veterinary student loan
repayment or forgiveness programs.
IN THE HOUSE OF REPRESENTATIVES
MARCH27, 2025
Mr. S
MITHof Nebraska (for himself, Mr. LARSONof Connecticut, Mrs.
F
ISCHBACH, Mr. PANETTA, Mr. FEENSTRA, Ms. STANSBURY, Mr.
R
OUZER, Mr. CAREY, Ms. BUDZINSKI, Ms. HOULAHAN, Mr. DAVISof
North Carolina, Mr. K
ELLYof Mississippi, Mr. FINSTAD, and Ms.
M
CCOLLUM) introduced the following bill; which was referred to the Com-
mittee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
for an exclusion for assistance provided to participants
in certain veterinary student loan repayment or forgive-
ness programs.
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 ‘‘Rural Veterinary 4
Workforce Act’’. 5
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•HR 2398 IH
SEC. 2. EXCLUSION FOR ASSISTANCE PROVIDED TO PAR-1
TICIPANTS IN CERTAIN VETERINARY STU-2
DENT LOAN REPAYMENT OR FORGIVENESS 3
PROGRAMS. 4
(a) I
NGENERAL.—Section 108(f)(4) of the Internal 5
Revenue Code of 1986 is amended— 6
(1) by striking ‘‘or’’ after ‘‘such Act,’’; 7
(2) by striking the period at the end and insert-8
ing ‘‘, under section 1415A of the National Agricul-9
tural Research, Extension, and Teaching Policy Act 10
of 1977 (7 U.S.C. 3151a), or under any other State 11
loan repayment or loan forgiveness program that is 12
intended to provide for increased access to veteri-13
nary services in such State.’’; and 14
(3) by striking ‘‘
STATE’’ in the heading and in-15
serting ‘‘
OTHER’’. 16
(b) E
FFECTIVEDATE.—The amendments made by 17
this section shall apply to amounts received by an indi-18
vidual in taxable years beginning after December 31, 19
2025. 20
Æ
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