Bill Sponsor
Senate Bill 10
115th Congress(2017-2018)
A bill to amend the Internal Revenue Code of 1986 to exclude from gross income certain Federally-subsidized loan repayments for dental school faculty.
Introduced
Introduced
Introduced in Senate on Nov 27, 2018
Overview
Text
Introduced in Senate 
Nov 27, 2018
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Introduced in Senate(Nov 27, 2018)
Nov 27, 2018
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
S. 10 (Introduced-in-Senate)


115th CONGRESS
2d Session
S. 10


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

November 27, 2018

Mr. Cardin (for himself and Mr. Wicker) 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 repayments for dental school faculty.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Exclusion of certain Federally-subsidized loan repayments for dental school faculty.

(a) In general.—Section 108(f)(4) of the Internal Revenue Code of 1986 is amended by inserting “, under a loan repayment program receiving a grant or contract under section 748(a)(2) of such Act” after “section 338I of such Act”.

(b) Conforming amendment.—Section 108(f)(4) of the Internal Revenue Code of 1986 is amended by striking “National Health Service Corps loan repayment program and certain State loan repayment programs” in the heading thereof and inserting “certain Federal and State loan repayment programs”.

(c) Effective date.—The amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this Act.

(d) GAO report.—The Comptroller General of the United States shall review and report to the appropriate committees of Congress on the participation of dental providers and faculty in areas and schools receiving funding from the Dental Faculty Development and Loan Repayment Program under section 748(a)(2) of the Public Health Service Act, including the extent to which they remain full-time faculty teaching and practicing in dental clinics located in dental schools, hospitals, or community-based affiliated sites after receiving funding from the program.