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S. 2871: Indian Health Service Health Professions Tax Fairness Act of 2019


The text of the bill below is as of Nov 14, 2019 (Introduced).


II

116th CONGRESS

1st Session

S. 2871

IN THE SENATE OF THE UNITED STATES

November 14, 2019

(for himself and Ms. Murkowski) 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 payments under the Indian Health Service Loan Repayment Program and certain amounts received under the Indian Health Professions Scholarships Program.

1.

Short title

This Act may be cited as the Indian Health Service Health Professions Tax Fairness Act of 2019.

2.

Exclusion from gross income for payments under Indian Health Service Loan Repayment Program

(a)

In general

Paragraph (4) of section 108(f) of the Internal Revenue Code of 1986 is amended by inserting under section 108 of the Indian Health Care Improvement Act, after 338I of such Act,.

(b)

Clerical amendment

The heading for section 108(f)(4) of such Code is amended by striking and certain and inserting , Indian Health Service Loan Repayment Program, and certain.

(c)

Effective date

The amendments made by this section shall apply to payments made after the date of the enactment of this Act.

3.

Exclusion of certain amounts received under Indian Health Professions Scholarships Program

(a)

In general

Paragraph (2) of section 117(c) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting , or, and by adding at the end the following new subparagraph:

(D)

the Indian Health Professions Scholarships Program under section 104 of the Indian Health Care Improvement Act.

.

(b)

Effective date

The amendment made by subsection (a) shall apply to amounts received in taxable years beginning after December 31, 2019.