What does Preamble of Nurse Corps Tax Parity Act of 2025 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would exclude certain Nurse Corps payments from gross income.

What does SHORT TITLE. of Nurse Corps Tax Parity Act of 2025 do?

This bill is formally titled the Nurse Corps Tax Parity Act of 2025.

What does TAX TREATMENT OF CERTAIN NURSE CORPS PAYMENTS. of Nurse Corps Tax Parity Act of 2025 do?

This section modifies provisions of the Internal Revenue Code of 1986 related to the tax treatment of certain payments. Paragraph (4) of section 108(f) is amended to include '338B(g) or 846'. Subparagraph (A) of section 117(c)(2) is amended to include 'the Public Health Service Act or the scholarship program under section 846 of such Act'. These amendments apply to amounts received in taxable years beginning after the enactment of this Act.

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Nurse Corps Tax Parity Act of 2025

Last updated: 5/1/2025 · Introduced: 5/1/2025

Author: Brian Fitzpatrick (R-PA)

TL;DR (AI)

This bill excludes certain payments received through the Nurse Corps program from being considered taxable income.
The bill amends the Internal Revenue Code to specify that payments under the Public Health Service Act and related scholarship programs are exempt from gross income.
These tax changes apply to payments received in taxable years beginning after the bill's enactment.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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