IN THE SENATE OF THE UNITED STATES
November 14, 2019
Mr. Udall (for himself and Ms. Murkowski) introduced the following bill; which was read twice and referred to the Committee on Finance
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.
This Act may be cited as the
Indian Health Service Health Professions Tax Fairness Act of 2019.
Exclusion from gross income for payments under Indian Health Service Loan Repayment Program
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,.
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.
The amendments made by this section shall apply to payments made after the date of the enactment of this Act.
Exclusion of certain amounts received under Indian Health Professions Scholarships Program
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:
the Indian Health Professions Scholarships Program under section 104 of the Indian Health Care Improvement Act.
The amendment made by subsection (a) shall apply to amounts received in taxable years beginning after December 31, 2019.