II
119THCONGRESS
1
STSESSION S. 1080
To amend the Internal Revenue Code of 1986 to exclude from gross income
certain federally subsidized loan repayments for dental school faculty.
IN THE SENATE OF THE UNITED STATES
MARCH14, 2025
Mr. W
ICKER(for himself and Mr. DURBIN) introduced the following bill;
which was read twice and referred to the Committee on Finance
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
SEC. 2. EXCLUSION OF CERTAIN FEDERALLY SUBSIDIZED 6
LOAN REPAYMENTS FOR DENTAL SCHOOL 7
FACULTY. 8
(a) I
NGENERAL.—Section 108(f)(4) of the Internal 9
Revenue Code of 1986 is amended by inserting ‘‘, under 10
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•S 1080 IS
a loan repayment program receiving a grant or contract 1
under section 748(a)(2) of such Act’’ after ‘‘section 338I 2
of such Act’’. 3
(b) C
ONFORMINGAMENDMENT.—Section 108(f)(4) 4
of the Internal Revenue Code of 1986 is amended by strik-5
ing ‘‘N
ATIONAL HEALTH SERVICE CORPS LOAN REPAY -6
MENT PROGRAM AND CERTAIN STATE LOAN REPAYMENT 7
PROGRAMS’’ in the heading thereof and inserting ‘‘CER-8
TAIN FEDERAL AND STATE LOAN REPAYMENT PRO -9
GRAMS’’. 10
(c) E
FFECTIVEDATE.—The amendments made by 11
this section shall apply to amounts received in taxable 12
years beginning after the date of the enactment of this 13
Act. 14
(d) GAO R
EPORT.—The Comptroller General of the 15
United States shall review and report to the appropriate 16
committees of Congress on the participation of dental pro-17
viders and faculty in areas and schools receiving funding 18
from the Dental Faculty Development and Loan Repay-19
ment Program under section 748(a)(2) of the Public 20
Health Service Act (42 U.S.C. 293k–2(a)(2)), including 21
the extent to which they remain full-time faculty teaching 22
and practicing in dental clinics located in dental schools, 23
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hospitals, or community-based affiliated sites after receiv-1
ing funding from the program. 2
Æ
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