Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for c…
This bill amends the Internal Revenue Code to exclude from gross income loan repayments made under the Dental Faculty Development and Loan Repayment Program (a federal program under section 748(a)(2) of the Public Health Service Act). The exclusion applies to taxable years beginning after enactment.
Liberty-left emphasizes workforce and access gains.
Relative to its intended legislative type (a statutory amendment to the Internal Revenue Code), this bill is straightforward and narrowly focused: it identifies the tax provision to be changed, specifies the program to be included, and sets an effective date.
This bill amends the Internal Revenue Code to exclude from gross income loan repayments made under the Dental Faculty Development and Loan Repayment Program (a federal program under section 748(a)(2) of the Public Health Service Act).
The exclusion applies to taxable years beginning after enactment.
The bill also directs the Comptroller General (GAO) to study participation and retention of dental providers and faculty in programs receiving that funding.
Technically narrow and low-salience, increasing plausibility, but revenue effects and procedural hurdles reduce standalone chances.
Relative to its intended legislative type (a statutory amendment to the Internal Revenue Code), this bill is straightforward and narrowly focused: it identifies the tax provision to be changed, specifies the program to be included, and sets an effective date. It also includes a supplemental GAO reporting requirement related to participation in the Dental Faculty Development and Loan Repayment Program.
Liberty-left emphasizes workforce and access gains.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberty-left emphasizes workforce and access gains.
Generally supportive: making loan repayments tax-free strengthens incentives for dental faculty to join and remain in dental schools and underserved clinics.
Sees this as a workforce policy that can improve access to dental care and reduce debt burdens for dental school graduates.
Cautiously supportive: the bill is a targeted, narrow tax change to improve a specific workforce pipeline, and the GAO report helps evaluate effectiveness.
Wants clear cost estimates and guardrails to ensure public benefit.
Skeptical: views this as an unnecessary tax break and federal preference for one profession, raising fairness and fiscal concerns.
Might accept a narrowly limited version tied to clear service commitments.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically narrow and low-salience, increasing plausibility, but revenue effects and procedural hurdles reduce standalone chances.
The bill has not accumulated any surfaced votes yet.
Liberty-left emphasizes workforce and access gains.
Technically narrow and low-salience, increasing plausibility, but revenue effects and procedural hurdles reduce standalone chances.
Relative to its intended legislative type (a statutory amendment to the Internal Revenue Code), this bill is straightforward and narrowly focused: it identifies the tax provision to be changed, specifies the program to…
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