I
119THCONGRESS
1
STSESSION H. R. 593
To amend the Internal Revenue Code of 1986 to exclude certain health
professions education scholarship and loan payments from gross income.
IN THE HOUSE OF REPRESENTATIVES
JANUARY21, 2025
Ms. T
OKUDA(for herself, Mrs. MILLERof West Virginia, Mr. PANETTA, and
Mr. S
TEUBE) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to exclude
certain health professions education scholarship and loan
payments from gross income.
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 ‘‘Strengthening Path-4
ways to Health Professions Act’’. 5
SEC. 2. TAX TREATMENT OF CERTAIN HEALTH PROFES-6
SIONS EDUCATION PAYMENTS. 7
(a) I
NGENERAL.—Section 108(f)(4) of the Internal 8
Revenue Code of 1986 is amended to read as follows: 9
VerDate Sep 11 2014 21:58 Mar 28, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H593.IH H593
kjohnson on DSK7ZCZBW3PROD with $$_JOB 2
•HR 593 IH
‘‘(4) PAYMENTS UNDER CERTAIN PUBLIC 1
HEALTH SERVICE ACT LOAN REPAYMENT PROGRAMS 2
AND CERTAIN STATE LOAN REPAYMENT PRO -3
GRAMS.—In the case of an individual, gross income 4
shall not include any amount received under— 5
‘‘(A) a loan repayment program under sec-6
tion 338B(g), 846(a), 738(a), 775, or 781 of 7
the Public Health Service Act, 8
‘‘(B) a State program described in section 9
338I of the Public Health Service Act, or 10
‘‘(C) any other State loan repayment or 11
loan forgiveness program that is intended to 12
provide for the increased availability of health 13
care services in underserved or health profes-14
sional shortage areas (as determined by such 15
State).’’. 16
(b) Q
UALIFIEDSCHOLARSHIPS.—Section 117(c)(2) 17
of such Code is amended by redesignating subparagraphs 18
(B) and (C) as subparagraphs (E) and (F), respectively, 19
and by inserting after subparagraph (A) the following new 20
subparagraphs: 21
‘‘(B) the scholarship program under sec-22
tion 846 of such Act, 23
‘‘(C) the scholarship program under sec-24
tion 338K of such Act, and 25
VerDate Sep 11 2014 20:37 Apr 01, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H593.IH H593
kjohnson on DSK7ZCZBW3PROD with $$_JOB 3
•HR 593 IH
‘‘(D) the scholarship program under sec-1
tion 10 of the Native Hawaiian Health Care 2
Improvement Act,’’. 3
(c) E
FFECTIVEDATE.—The amendments made by 4
this section shall apply to amounts received in taxable 5
years beginning after the date of the enactment of this 6
Act. 7
Æ
VerDate Sep 11 2014 21:58 Mar 28, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H593.IH H593
kjohnson on DSK7ZCZBW3PROD with $$_JOB